In March 2008, Cynthia Pierce and Stuart Miller co-presented a NACUBO Webcast titled "Understanding the Risk Assessment Audit Standards," referring to Statements on Auditing Standards 104-111. While the Webcast was well received, the practical examples illustrated with Crowe's "Toolkit" were of great interest, as a number of Webcast participants requested a copy of the Toolkit for their use. The Toolkit was originally developed by a team of Crowe professionals who were charged with the responsibility of developing a tool that would facilitate the documentation of key controls by our clients. We recognized the need for a systematic approach to this documentation that would thereby facilitate our corroboration of controls as required by the Risk Assessment Standards. Although our team used the Committee of Sponsoring Organizations of the Treadway Commission (COSO) model as a framework, we also used our industry expertise to tailor the worksheets to the needs of higher education institutions.