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TITLE: Baseline Controls in Small Entities compliance template (RCM/ICQ/SAQ)
TYPE: article
VERSION: 1
VERSION_ID: cfcd7a39-7dba-4f28-8117-cc0cfe2ea7ca
GENERATED_AT: 2026-01-16T13:22:25.686Z
SUMMARY: Baseline Controls in Small Entities Excel-based smart compliance template (RCM/ICQ/SAQ) – ICFR; AICPA; COSO; SOX 404; International ICFR Frameworks
READING TIME: 2 min
WORD COUNT: 254
SOURCE URL: https://grcplaybook.com/baseline-controls-in-small-entities
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KEY TAKEAWAYS:
  * Internal Control over Financial Reporting - Core


### Internal Control over Financial Reporting - Core


# Baseline Controls in Small Entities

The Baseline Controls in Small Entities Playbook (based on the AICPA’s “Examples of Controls in Small Entities”) provides a set of the most common basic ICFR controls intended to help management (including process owners), boards of directors and their audit committees, as well as internal and external auditors, to document, assess, test and report on the effectiveness of key controls on which management intends to place reliance to prevent and detect material misstatement and fraud in accordance with relevant corporate and regulatory requirements.

This Playbook of baseline controls addresses the following material classes of transactions, account balances, or disclosures:

  * Financial Closing and Reporting
  * Cash Management
  * Accounts Receivable
  * Inventory
  * Property
  * Accounts Payable
  * Sales,  and
  * Other Expenses


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Source: https://grcplaybook.com/baseline-controls-in-small-entities

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