============================================================
TITLE: Revenue Cycle (O2C) compliance template (RCM/ICQ/SAQ)
TYPE: article
VERSION: 1
VERSION_ID: 187f8fec-b05d-4733-a94b-00a469e5ea2c
GENERATED_AT: 2026-01-17T20:25:32.520Z
SUMMARY: Revenue Cycle (O2C) Excel-based smart compliance template (RCM/ICQ/SAQ) – ICFR; O2C; COSO; SOX 404; International ICFR Frameworks
READING TIME: 1 min
WORD COUNT: 124
KEYWORDS: Revenue Cycle
SOURCE URL: https://grcplaybook.com/smart-playbooks/internal-control-over-financial-reporting-icfr-core/revenue-cycle
============================================================

KEY TAKEAWAYS:
  * Internal Control over Financial Reporting - Core

#### Internal Control over Financial Reporting - Core

# Revenue Cycle

# (Order-to-Cash)

P: The Revenue Cycle Playbook addresses the following areas:

LIST: UL with 11 items

  - Policy and Procedures

  - Segregation of Duties (and access rules that support SOD)

  - Order Processing

  - Order Fulfillment

  - Invoicing

  - Recording Revenue from Contracts with Customers

  - Sales Returns and Allowances

  - Cash Collections and Application

  - Master File Maintenance

  - Financial Reporting, and

  - Additional Considerations (IPE and Management Review Controls)

------------------------------------------------------------
ABOUT THIS CONTENT
------------------------------------------------------------
Source: https://grcplaybook.com/smart-playbooks/internal-control-over-financial-reporting-icfr-core/revenue-cycle

This content is provided for informational purposes.
Please visit the original source for the most up-to-date information.