New This Week

Article

Establishing and Nurturing an Effective Risk Culture

This white paper focuses on risk culture because it is a topic in which regulators have a keen interest.

Compliance Week Article

Delaware’s Walmart Ruling Has Consequences Big and Small

Columnist Thomas Fox considers the fallout from Delaware's Walmart ruling and what it means for compliance.

Article

Social Media and Consumer Marketing for Financial Services Organizations

While social media has the potential to improve market efficiency, risk management is critical.

Auerbach Article

Maintenance in the Digital World

It is important for users to ascertain exactly what the vendor includes with maintenance offerings.

Policy

Internal Use of Inventory Policy

This policy outlines the procedures to follow when purchasing or allocating inventory for internal use.

Questionnaire

Control Self-Assessment Questionnaire: Business Continuity

This questionnaire can be used to assess an organization's business continuity management process.

Questionnaire

Control Self-Assessment Questionnaire: Property Management

This questionnaire can be used to assess an organization's property management process.

Updated Checklist

Internal Controls Checklist

This checklist of common business process controls can be used during the audit planning phase to guide the creation of internal audit work programs.

Featured Topics

Featured Links

A Few Things Directors Should Know About the SEC

In a speech at the Stanford University Directors’ College, SEC Chair Mary Jo White discussed the role of directors as gatekeepers. Source: sec.gov


FASB Proposes Simpler Accounting For Fees Paid to Cloud Service Providers

FASB has issued a proposal designed for the simplification of the accounting for fees paid to cloud providers. Source: journalofaccountancy.com

Featured KLplus CPE Training Course

Using the COSO Internal Control - Integrated Framework for Sarbanes-Oxley Compliance

The SEC has ruled that the criteria on which management’s evaluation of internal controls is based must be derived from a suitable, recognized control framework.

Knowledgeleader Greatest Hits

Process Documentation Narrative and Flow Chart Guide

This guide describes techniques for documenting processes and includes a checklist for developing process maps.

CCH Tax and Accounting - Accounting Research Manager Updates

Weekly Summary of Accounting, SEC, and Auditing Developments

This Week's Poll

Publication: Establishing and Nurturing an Effective Risk Culture

Previous Poll Results

Publication: Addressing Fraud Effectively Begins With Managing Third-Party Corruption