You will find below links to the weekly KnowledgeLeader content updates. These updates announce new content added to the website and should come to all members via email on Monday morning. If you are not receiving the weekly update messages, and would like to do so, please contact us.
Week of March 8, 2010
Hot Issue: Revenue Recognition: Does Your Company Have it Right?
Poll: Revenue Recognition Practices Poll
Regulatory Update: Landmark Case Could Be a Game Changer: E-discovery is No Longer Just a Legal Issue - Protiviti Flash Report
Regulatory Update: The IIA Proposes Revisions and New Standards to its International Professional Practices Framework - Protiviti Flash Report
Article: Bribery Bill: The Impact on U.K. Business
Auerbach Article: Designing Backup for Recovery
Policy: Vendor Contracting Policy
Questionnaire: Conducting Enterprise Risk Assessments That Make a Difference Questionnaire
Featured Links: SEC on IFRS: Not So Fast
Featured Links: Cloud Computing Security Challenges Unite Hosting Providers, Security Specialists
Featured Favorite: IFRS or Country-Specific GAAP: Who’s on First
From The Archive: Risk Assessment Survey Template - Sample
Week of March 1, 2010
Compliance Week: Providing Directors the Risk Information They Need
Poll: Risk Information Flow Poll
Taylor & Francis Article: Designing Common Control Frameworks: A Model for Evaluating Information Technology Governance, Risk, and Compliance Control Rationalization Strategies
Survey Report: 2009 Mainland China & Hong Kong Internal Audit Capabilities and Needs Survey, View Chinese version
Questions & Answers: Accelerated Filing Requirements: Guide to The Sarbanes-Oxley Act
Questionnaire: IFRS or Country-Specific GAAP: Who’s on First? – Questionnaire
Job Description: Chief Information Officer Job Description
Protiviti Podcast: Fair Lending Requirements – Dealing with Heightened Regulatory Expectations - Podcast
University Center Addition: Internal Auditing: Application and Practice (Sample Syllabus)
University Center Addition: New 'Day in the Life' profile - an interview with Kevin Sullivan
Featured Link: Who's Minding Risk?
Featured Favorite: Covering Risks in a Shifting Economy
From The Archive: Corporate Governance: Shareholders Meetings
Week of February 22, 2010
Performer Profile: Widening the audit scope at Gemalto
Regulatory Update: SEC Publishes Interpretive Guidance on Climate-Change Disclosure - SEC Flash Report
Questions & Answers: Assessing Spreadsheet Controls and Current Risk Exposure - Spreadsheet Risk Management: Frequently Asked Questions
Questions & Answers: Impact on Sections 302 and 906: Guide to The Sarbanes-Oxley Act
Work Program: Treasury and Cash Management Audit Program (Sample 2)
Questionnaire: Electronic Discovery: An Academic Exercise or Your Next Crisis? – Questionnaire
Protiviti Podcast: The Global Financial Crisis – Origins and Lessons Learned - Podcast
Featured Link: How IT Can Fix Your "Death By PowerPoint" Presentation Problem
Featured Link: Internal Auditors Urged to Heed New SEC Proxy Disclosure Rules
Featured Link: 2010 IPPF Standards Exposure Opens
Featured Favorite: Excel in Managing Spreadsheet Risk Presentation
From The Archive: Entity-Level, IT, and Business Process Controls Questionnaires
Week of February 15, 2010
Newsletter: The Risk Appetite Dialogue - Board Perspectives: Risk Oversight, Issue 4
Poll: Risk Management Dialogue Poll
Article: Healthcare Revenue Integrity Strategies – Using High Value Revenue Cycle Assessments to Protect and Improve the Bottom Line
Compliance Week Article: Getting Ready for the IFRS Ripple Effect
Taylor & Francis Article: Case Studies of Using GAIT-R to Scope PCI DSS Compliance
Questions & Answers: Implementing a Spreadsheet Control Framework - Spreadsheet Risk Management: Frequently Asked Questions
Questions & Answers: Role of the Audit Committee: Guide to The Sarbanes-Oxley Act
Work Program: Accounting Reconciliation Audit Work Program
Questionnaire: Managing Corruption Risk Involving Foreign Officials and Avoiding Its Impact on Reputation – Questionnaire
Country Specific Content: Recent Newsletter Translated into Chinese
Featured Link: Is the IPO Drought Over?
Featured Favorite: Audit Committee Charter Review Checklist
From The Archive: IT General Controls Questionnaire
Week of February 8, 2010
Hot Issue: State of the Pre-IPO Market – Opportunities Ahead
Poll: Process Optimization Poll
Auerbach Article: Ten Steps to Sarbanes-Oxley Compliance
Questions & Answers: Creating a Library of Critical Spreadsheets - Questions & Answers from the Spreadsheet Risk Management: FAQ's
Questions & Answers: Role of the Independent Public Accountant: Guide to The Sarbanes-Oxley Act
Guide: Work Papers Guidance - You are as Good as your Work Papers
Questionnaire: Managing Outsourcing and Offshoring Risk – Questionnaire
Country Specific Content: Recent Flash Report Translated into Chinese
University Center Addition: Accounting Information Systems I (Sample Syllabus)
Protiviti Podcast: Reviewing the Top Business Challenges for 2010 - Podcast
Announcement: Reminder – Discount on Exam Prep Courses for KnowledgeLeader Members
Featured Link: The IFRS-IT Connection
Featured Link: Techniques for Successful Software Product Management
Featured Favorite: Relationship with External Auditors Policy
From The Archive: Internal Audit Plan - Sample
Week of February 1, 2010
Compliance Week Article: Monitoring Controls a Top Priority in 2010
Poll: Continuous Monitoring Poll
Taylor & Francis Article: The Current State of Internal Auditing: A Personal Perspective and Assessment
Regulatory Update: MasterCard PCI Changes for Level 1 and 2 Merchants – Information Technology Flash Report
Regulatory Update: Large U.S. Companies with U.K. Operations Must Comply with new Certification Process for Senior Accounting Officers Created by Schedule 46 of U.K. Finance Act 2009 – Financial Reporting Flash Report
Questions & Answers: Impact and Implications of IFRS Conversion: Guide to International Financial Reporting Standards
Questions & Answers: Role of Internal Audit: Guide to The Sarbanes-Oxley Act
Charter: Internal Audit Charter
Questionnaire: Public Company Readiness: Getting Ready for Prime Time – Before the Market Does – Questionnaire
Country Specific Content: Recent Newsletter Translated into Chinese
Protiviti Podcast: Process Scalability and the “Circle of Distrust” - Podcast
Featured Link: The Foreign Corrupt Practices Act: Enforcement Trends in 2010 and Beyond
From The Archive: Entity Level Controls - Monitoring Questionnaire
Week of January 25, 2010
Performer Profile: Creating an international audit team at Enel
Auerbach Article: Introduction to Risk Analysis
Questions & Answers: Role of Management - Questions & Answers from the Guide to The Sarbanes-Oxley Act
Questions & Answers: Executive Ownership and Governance - Questions & Answers from the Spreadsheet Risk Management: FAQ's
Policy: Credit Card Policy
Questionnaire: Making Internal Audit a Value-Adding Contributor to Economic Recovery – Questionnaire
Country Specific Content: Recent Flash Report Translated into Chinese
Protiviti Podcast: Changes to the IIA Standards: What Board Members and Executive Management Need to Know - Podcast
Best Business Link: ISACA Announces New CRISC Certification for Risk Professionals
Featured Link: Commentary: FCPA Internal Investigations -- Are They Worth It?
Featured Link: Enhancing the Development Life Cycle to Produce Secure Software
From The Archive: Change Management Audit Work Program
Week of January 18, 2010
Hot Issue: Cost Allocations and the Financial Close Cycle
Poll: Impact of Indirect Costs Poll
Regulatory Update: SEC Provides Transition Guidance for New Proxy Disclosure Enhancements – SEC Flash Report
Protiviti Booklet: Assessing New Rules Regarding the Personal Obligation of Senior Accounting Officers of Large Companies - Frequently Asked Questions Regarding Schedule 46 FA 2009
Compliance Week Article: The Increasing Risk of Procurement Fraud
Auerbach Article: The Keys to Intergenerational Harmony
Policy: Capitalization and Fixed Asset Accounting Policy
Questionnaire: A Cost Effective Approach to Validating Performance of the Internal Control Structure – Questionnaire
Protiviti Podcast: Risk Oversight: A Board Imperative - Podcast
Featured Link: Litigation Holds and E-Discovery Demands
Featured Link: A Risk Top 10 for 2010
From The Archive: Enterprise Risk Management Project Plan - Sample
Week of January 11, 2010
Bulletin: Setting the 2010 Audit Committee Agenda - The Bulletin, Issue 12 of Volume III
Poll: 10 Major Challenges in 2010 Poll
Regulatory Update: Basel Committee on Banking Supervision Moves to Strengthen Bank Capital and Liquidity Frameworks While Harmonizing Cross-Border Supervisory Approaches – Basel Flash Report
Newsletter: 2010: The Year Ahead for Financial Services Institutions – FS Insights - Volume 3, Issue 2
Newsletter: Knowing What You Don’t Know - Board Perspectives: Risk Oversight, Issue 3
Taylor & Francis Article: Real-Time Business Intelligence: Best Practices at Continental Airlines
Policy: Estimate-at-completion Policy
Questionnaire: Achieve Sustainability by Integrating the Section 404 and Section 302 Compliance Process Questionnaire
Announcement: Protiviti Booklet Translated into Chinese
New Topic!: GRC
Featured Link: Generally Accepted Privacy Principles Seek to Curtail Identity Theft
Featured Link: PCI DSS: the end is more important than the means
From The Archive: Ten Common Risk Management Failures and How to Avoid Them
Week of January 4, 2010
Compliance Week Article: Study Finds Good News on Ethical Attitudes
Poll: Ethical Behavior Poll
Auerbach Article: The Insider Threat: A View from the Outside
Questions & Answers: An Introduction to Spreadsheet Risk Management: Spreadsheet Risk Management: Frequently Asked Questions
Questions & Answers: Moving Beyond the Initial Year Assessment: Guide to The Sarbanes-Oxley Act
Policy: IT Change Management Policy – Sample 2
Questionnaire: Deriving Value Out of the Section 404 Compliance Process – Questionnaire
Announcement: KnowledgeLeader Top 25 Pages for 2009
Featured Link: 10 Big IT Management Moves in 2009
Featured Link: Selecting the Right Investigative Resource
Featured Link: ISACA Launches Risk IT to Help Organizations Balance Risk With Profit
From The Archive: Guide to Internal Audit
Week of December 21, 2009
Season's Greetings!: Click for a special holiday message from Protiviti
Hot Issue: Accounting for International Operations and Unexpected Events
Regulatory Update: SEC Approves Enhanced Disclosure about Risk, Corporate Governance and Compensation - SEC Flash Report
Poll: Unexpected Events Poll
Compliance Week Article: When the Chief Audit Executive Serves Two Masters
Auerbach Article: Crime Prevention through Environmental Design
Questions & Answers: Overview of IFRS and Conversion: Guide to International Financial Reporting Standards
Questions & Answers: Reporting: Guide to The Sarbanes-Oxley Act
Policy: IT Data Management Policy
Work Program: Credit Limits Audit Work Program
New Topic!: 'GRC' related content is now available on KnowledgeLeader
Featured Link: Guidelines for Checklist Users and Developers
Featured Link: Project Manager vs. Project Leader
Featured Link: Internal Auditing and Fraud
From the Archive: Process Level Internal Audit Methodology
Week of December 14, 2009
Bulletin: Making Internal Audit a Value-Adding Contributor to Economic Recovery - The Bulletin, Volume 3, Issue 11
Poll: Economic Recovery Poll
Article: What’s in Your Paint? Why Manufacturers and Retailers Should Care
Newsletter: The Enterprise Risk Assessment Process - Board Perspectives: Risk Oversight, Issue 2
Newsletter: The Current Financial Crisis Frequently Asked Questions - Global Financial Crisis Bulletin - 7th Edition
Taylor & Francis Article: An Iterative Assessment Approach to Improve Technology Adoption and Implementation Decisions by Healthcare Managers
Questions & Answers: Special Circumstances and Situations: Guide to The Sarbanes-Oxley Act
Policy: IT System Development Life Cycle (SDLC) Methodology
Work Program: Disaster Recovery Work Program
Featured Link: Report Offers Leading Practices on Becoming a More Effective CAE
Featured Link: New IIA Report Discusses Leading Audit Committee Trends and Activities
Featured Link: Outsourcing is Not a Slam Dunk
From The Archive: Nominating and Governance Committee Charter - Example 4
Week of December 7, 2009
Hot Issue: Ten Ways to Provide Effective Training on a Limited Budget
Guide: Global Technology Audit Guide (GTAG) 13: Fraud Prevention and Detection in an Automated World
Poll: Fraud Prevention and Detection Poll
Compliance Week Article: Best Practices for Transitioning to IFRS
Auerbach Article: The Top 10 Strategic Technologies for 2010
Questions & Answers: Remediation: Guide to The Sarbanes-Oxley Act
Policy: Code of Business Conduct and Ethical Guidelines Policy
Best Business Link: IFRS Learning and Assessment Programme
Featured Link: Report Discusses the Role of Internal Auditing in Risk Management Practices
Featured Link: Software Survivability: Considering Security When Developing Safety-Critical Systems
Featured Link: IFRS: Jekyll or Hyde?
From The Archive: How to Standardize Documentation for Internal Controls
Week of November 30, 2009
Hot Issue: Why the Financial Close Process Matters
Poll: Financial Close Poll
Auerbach Article: Survey: Employees Plan to Spend Nearly Two Full Work Days Shopping for the Holidays Using Work Computers
Questions & Answers: Validation of Operating Effectiveness (“Testing of Controls”) - Part B: Guide to The Sarbanes-Oxley Act
Guide: Controls Self-Assessment Program Overview - Training Presentation
Policy: Control Self Assessment Policy
Sample: Logistics Risk and Control Matrix - Sample
University Center Addition: Auditing Principles and Procedures (Sample Syllabus)
Announcement: New Article Translated into Chinese
Featured Link: What's on Your (Corporate) Conscience?
Featured Link: The Future of ERP
Featured Link: COSO's New Thought Paper Links Strategy and ERM
Featured Link: Herz: U.S. Convergence Ball Is in SEC's Court
From The Archive: E-Business Risks: Compliance – Questionnaire for Audit Committees
Week of November 23, 2009
Article: A Multigenerational Perspective on Employee Communications
Poll: Demographic Diversity Poll
Performer Profile: FEMSA: A time of constant change
Article: Process Scalability and the “Circle of Distrust” – Practical Approaches to Reducing Manual Effort and Risk in the Close, Consolidate and Reporting Cycle
Taylor & Francis Article: Optimized Corporate Defense Programs: A Five Step Roadmap
Questions & Answers: Validation of Operating Effectiveness (“Testing of Controls”) - Part A: Guide to The Sarbanes-Oxley Act
Policy: IT Network Access Policy
Featured Link: IIA Research Aligns with 10 Significant Challenges Facing Internal Auditors
Featured Link: Globalization: New management challenges facing IT leaders
Featured Link: Start Your IFRS Engines?
From The Archive: Entity Level Controls - Information and Communication Questionnaire
Week of November 16, 2009
Newsletter: Risk Oversight: A Board Imperative – Board Perspectives: Risk Oversight, Issue 1
Poll: Critical Risks Poll
Hot Issue: What it Means to be World Class
Article: Utilizing Store Self-Assessments
Compliance Week Article: Auditing Executive Compensation Policies
Taylor & Francis Article: What ITIL can teach IT-GRC
Policy: IT System Access & Re-Certification Policy
Questionnaire: Revenue Recognition Questionnaire
Featured Link: "Convergence Doesn't Necessarily Mean the Same."
Featured Link: 11 critical considerations for Managing Outsourcing Projects
From The Archive: Corporate Compliance Program Policies
Week of November 9, 2009
Hot Issue: Reconciliations – A Sustainable Approach
Poll: Account Reconciliations Poll
Auerbach Article: Introduction to Computer Ethics
Questions & Answers: Identifying, Documenting and Assessing Controls (Part C) – Guide to The Sarbanes-Oxley Act
Checklist: Audit Committee Charter Review Checklist
Policy: IT Automated Controls Policy
Reminder: Discount on Exam Prep Courses for KnowledgeLeader Members
Featured Link: IIA Responds to SEC's Proposal for Enhanced Disclosures
Featured Link: Cloud Computing Benefits and Risks Detailed in New ISACA Guidance
From The Archive: Application Controls Audit Work Program
Week of November 2, 2009
Hot Issue: Why Adopting the Quality Standard is Important for Internal Auditors
Newsletter: Changes to The IIA Standards: What Do They Mean for Financial Institutions? - FS Insights Volume 3, Issue 1
Poll: IIA Standards Poll
Compliance Week Article: New Models for Broken Board Governance System
Auerbach Article: Proactive eDiscovery: The Key to Reducing Litigation Risks and Costs
Questions & Answers: Identifying, Documenting and Assessing Controls (Part B) – Guide to The Sarbanes-Oxley Act
Sample: Risk Corridor Risk and Control Matrix - Sample
Announcement: New Flash Report Translated into Chinese
Featured Link: IFRS Returns to the Front Burner
Featured Link: Managing Large Projects with Ease: 9 Pressure Reducers That Work!
From The Archive: Business Continuity Management Policy
Week of October 26, 2009
Article: Changes to The IIA Standards: What Board Members Need to Know
Poll: IIA Standards Poll
Compliance Week Article: How Companies Are Coping With Social Media
Taylor & Francis Article: Testing Role-based Authorization Controls in Websites
Questions & Answers: Identifying, Documenting and Assessing Controls (Part A) – Guide to The Sarbanes-Oxley Act
Policies & Procedures: Sarbanes-Oxley Section 404 Compliance Project Work Paper Standards and Guidelines – Policy
Announcement: New Flash Report Translated into Chinese
Featured Link: 11 Critical Considerations for Managing Outsourcing Projects
Featured Link: SEC: In-House 404 Costs Top Audit Fees
Featured Link: Social Media Governance – Policies
From The Archive: Business Continuity Management Audit Work Program
Week of October 12, 2009
Regulatory Update: SEC Defers Section 404 Attestation Requirement for Smaller Public Companies for the Last Time – SEC Flash Report
Hot Issue: Improving Internal Audit Through Technology
Poll: Improving Productivity and Effectiveness Poll
Compliance Week Article: SEC Says IFRS Convergence Back in Play
Auerbach Article: 7 Things You Need to Know About Development Project Estimations
Questionnaire: Human Resources Internal Control Questionnaire
Featured Link: Data Center 2.0: How to Improve ROI in Nine Months
Featured Link: Most Auditors Ace Internal Controls Tests
From the Archive: General IT Controls Review: Disaster Recovery Questionnaire
Week of October 5, 2009
Hot Issue: Confronting the Challenges of Manual Journal Entries
Poll: Manual Journal Entries Poll
Regulatory Update: PCAOB Issues Report on First-Year Implementation of Auditing Standard No. 5 - PCAOB Flash Report
Auerbach Article: The Crisis Management Plan
Questions & Answers: Summarizing Risks and Developing Control Objectives – Guide to The Sarbanes-Oxley Act
Policies & Procedures: Allowance for Doubtful Accounts Policy
University Center Addition: New 'Day in the Life' profile - an interview with Brian Reff
Featured Link: PCAOB Issues Report on First Year of Implementation of Auditing Standard No. 5
Featured Link: SaaS: Revolutionizing the Way You Do Business
From The Archive: Monthly Financial Close Process Checklist
Week of September 28, 2009
Hot Issue: Covering Risks in a Shifting Economy
Poll: Annual Audit Plan Poll
Auerbach Article: The Business Survivability Question: Is Your Data Safe?
Questions & Answers: Identifying Reporting Requirements and Relevant Processes – Guide to The Sarbanes-Oxley Act
Policies & Procedures: Account Reconciliation Policy (Sample 2)
Featured Link: How to Maintain Security Without Increasing the Operational Load on IT Staff
Featured Link: Risk Management and Governance Board (RMGB) - Chartered Accountants of Canada
Featured Link: The Global 50: The new finance leader: Lessons from and advice for today’s CFO
From The Archive: Self-Assessment Checklist
Week of September 21, 2009
Hot Issue: Ten Ways to Tune Up Your Fraud Risk Management Approach
Compliance Week Article: Exclusive Report: Perks Still Common, Despite Economy
Auerbach Article: Magic Numbers for Successful Teamwork
Questions & Answers: Getting Started With Section 404 Compliance – Guide to The Sarbanes-Oxley Act
Questionnaire: Segregation of Duties in Significant Cash Receipts Applications Questionnaire
Featured Link: Building Scrum and Agile Teams for Efficient and High-Performance Development
Featured Link: AICPA Economic Crisis and Recovery Center
From The Archive: Order Processing Benchmarking Questionnaire
Week of September 14, 2009
Hot Issue: Building Professional Relationships for Auditors Using Online Social Networks
Poll: Social Networking Poll
Protiviti Booklet: Internal Auditing Around the World: Profiles of Internal Audit Functions at Leading International Companies Undergoing Significant Change – Volume V
Taylor & Francis Article: Using the Private-Internet-Enterprise (PIE) Model to Examine IT Risks and Threats Due to Porous Perimeters
Questions & Answers: The COSO Internal Control – Integrated Framework – Guide to The Sarbanes-Oxley Act
Questionnaire: COSO ERM Diagnostic Questionnaire
Featured Event: Governance, Risk and Compliance Conference 2009
Featured Link: The SEC's Most Wanted
Featured Link: Project Management: 8 Steps to On-Time, On-Budget Delivery
Featured Link: COSO Releases Thought Paper on Board Risk Oversight
From The Archive: Entity Level Controls - Monitoring Questionnaire