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 August 30, 2010
Regulatory Update: Dodd-Frank Legislation Impact Reaches Beyond Financial Institutions to Affect All U.S. Listed Companies
Hot Issue: ERP and Control Implementations
Questions & Answers: Activity/Process-Level Considerations – The Role of Application and Data-Owner Processes: Guide to The Sarbanes-Oxley Act: IT Risks and Controls
Questionnaire: Executive Certifications: Same Responsibilities, Higher Stakes – Questionnaire
Questionnaire: Inventory Management – Internal Control Evaluation Questionnaire
Featured Link: Auditors Can More Easily Dispute PCAOB Findings
Protiviti Podcast: Regulatory Intelligence: Leveraging Technology to Maintain Compliance Efficiently and Effectively
Featured Favorite: What ITIL can Teach IT-GRC
From The Archive: Human Resources Process and Compliance Review – Audit Report
Week of August 23, 2010
Hot Issue: A Guide for Commercial Real Estate Tenants: Understanding the Variable Cost Risks of a Commercial Lease – Part Two
Auerbach Article: There must be Thirty Ways to Steal Your ID
Questions & Answers: Activity/Process-Level Considerations – General Control Issues: Guide to The Sarbanes-Oxley Act: IT Risks and Controls
Questionnaire: Enterprise-Level, Process and Technology Issues for Audit Committees – Questionnaire
Policy: Intercompany Terms, Domestic and International Inbound/Outbound Logistics Policy
Featured Links: The Cloud's Legal Lining
Featured Links: IT Outsourcing: 100 Questions for a Successful Engagement
Featured Favorite: What it Means to be World Class
From The Archive: Audit Report Samples
Week of August 16, 2010
Newsletter: Aligning Strategy Setting and Performance Management with Risk
Hot Issue: A Guide for Commercial Real Estate Tenants: Understanding the Variable Cost Risks of a Commercial Lease – Part One
Auerbach Article: Privacy and Its Relation to Cloud-Based Information Systems
Questions & Answers: Entity-Level Considerations: Guide to The Sarbanes-Oxley Act: IT Risks and Controls
Questionnaire: Technology Risks and Controls: What You Need to Know – Questionnaire
Policy: Intercompany Drop Shipment and Commissions Policy
Protiviti Podcast: The Benefits of Outsourcing the Internal Audit Function
Featured Links: Is Cyberwar Lawful?
Featured Links: New Issue of Tone at the Top: What GRC Could Mean to Your Organization
Featured Favorite: Revenue Recognition Questionnaire
From The Archive: Environmental Protection Policy
Week of August 9, 2010
Compliance Week: Changes in Enforcement Thanks to Dodd-Frank
Auerbach Article: Building Relationships, One Conversation at a Time
Questions & Answers: IT Control Considerations in Relation to Business-Process Controls: Guide to The Sarbanes-Oxley Act: IT Risks and Controls
Questionnaire: Staying Focused on Core Business Issues Amid Corporate Governance Compliance – Questionnaire
Questionnaire: Designing the Oversight Structure – Questionnaire
Policy: Revenue Recognition Policy - Sample 2
Featured Links: SEC Pushes Companies for More Risk Information
Featured Links: Financial Reform Keeps Law Firm Banking and Securities Practices Busy
Announcement: Reminder – Discount on Exam Prep Courses for KnowledgeLeader Members
Featured Favorite: IT System Access & Re-Certification Policy
From The Archive: Code of Business Conduct and Ethical Guidelines Policy
Week of August 2, 2010
Newsletter: Integrating Risk Management with What Matters
Compliance Week Article: Audit Committee Checklist: Good Disclosure
Taylor & Francis Article: eDiscovery versus Computer Forensics
Article: Ensuring Proper Royalties: Monitoring Licensee Compliance to Licensing Requirements
Performer Profile: Internal audit transformation at UnitedHealth Group
Questions & Answers: Overall IT Risk and Control Approach and Considerations When Complying with Sarbanes-Oxley
Questionnaire: ERM Implementation and Oversight – Questionnaire
Featured Links: Whistleblowers Win with Dodd-Frank Reform
Featured Links: Why IT Needs to Push Data Sharing Efforts
Featured Favorite: IT Network Access Policy
From The Archive: Protiviti Risk ModelSM
Week of July 26, 2010
Updated Booklet: Guide to International Financial Reporting Standards
Regulatory Updates: Congress Passes Finance Reform Bill with Section 404(b) Exemption for Non-Accelerated Filers
Questions & Answers: Other Questions
Newsletter: Regulatory Reform in the United States – New Rules, Many Questions
Questionnaire: Section 404 Compliance: Lessons Learned – Questionnaire
Guide: GTAG 15: Information Security Governance
Policy: Inventory Policy – Sample 2
Featured Links: IT Outsourcing: How to Save Money after the First Year
Featured Links: New IIA Practice Guide: Chief Audit Executives - Appointment, Performance Evaluation and Termination
Featured Favorite: Controls Self-Assessment Program Overview - Training Presentation
From The Archive: Application Controls Audit Work Program
Week of July 19, 2010
Guide: Global Technology Audit Guide (GTAG) 14: Auditing User-developed Applications
Auerbach Article: Information Destruction Requirements and Techniques
Compliance Week Article: Audit Committee Checklist: FCPA Compliance
Questions & Answers: Relevance to Sarbanes-Oxley Compliance: Guide to Enterprise Risk Management: Frequently Asked Questions
Questionnaire: Building Upon Section 404 Compliance – Questionnaire
Policy: Intercompany Commissions Policy
Featured Links: The Cost of Social Media Phobia
Featured Links: Changing Role Of IT As Services Ascend
Featured Favorite: Control Self Assessment Policy
From The Archive: Global Technology Audit Guide (GTAG) 13: Fraud Prevention and Detection in an Automated World
Week of July 12, 2010
Newsletter: The Importance of Tone at the Top to Risk Management – Board Perspectives: Risk Oversight, Issue 9
Taylor & Francis Article: Internal Audit’s Role in Continuous Monitoring
Questions & Answers: Building a Compelling Business Case: Guide to Enterprise Risk Management: Frequently Asked Questions
Questions & Answers: Making it Happen: Guide to Enterprise Risk Management: Frequently Asked Questions
Questionnaire: The Expanded Responsibilities of the Audit Committee – Questionnaire
Policy: Allowance for Doubtful Accounts Policy - Sample 2
Regulatory Update: Visa Data Security Alert – PCI Risks in Outsourced E-Commerce Environments Information Technology - Protiviti Flash Report
University Center Additions: Accounting Information Systems Risk and Controls (Sample Syllabus)
Featured Links: IT Unprepared for Flood of Consumer Devices, Apps
Featured Links: World of Auditing Must Learn Lessons of History
Featured Favorite: Ten Ways to Provide Effective Training on a Limited Budget
From the Archive: Energy Conservation Policy
Week of July 5, 2010
Hot Issue: Managing the Risks in Audit Projects: Ten Project Management Techniques for In-Charge Auditors
Regulatory Update: Supreme Court Issues Ruling on Constitutionality of PCAOB– PCAOB Flash Report
Compliance Week Article: When to Consider Splitting CEO, Chairman Roles
Auerbach Article: What's Your Core IT Competency? Really?
Questions & Answers: Taking it to the Next Level – Enhancing Capabilities: Guide to Enterprise Risk Management: Frequently Asked Questions
Policy: Signature Authorization Policy – Sample 3
Questionnaire: The Code of Conduct – Laying a Cornerstone for Effective Governance – Questionnaire
Featured Links: The Need for Real Security in a Virtual World
Featured Links: Register for Compliance Week's Free Virtual Annual Conference
Featured Links: High Court Leaves Sarbanes-Oxley Audit Board Intact
Featured Favorite: Internal Audit’s Role in a Successful IFRS Conversion
From The Archive: Accounts Receivable, Credit, Collection and Cash Application Process Review – Audit Report
Week of June 28, 2010
KLplus CPE Course Released!: International Financial Reporting Standards (IFRS)
Protiviti Booklet: Internal Auditing Around the World: Profiles of Technology-Enabled Internal Audit Functions at Leading International Companies, Volume VI
Poll: Technology efficiency and effectiveness Poll
Regulatory Update: U.S. Congressional Conference Committee Agrees to Exempt Smaller Companies from Having an Audit of Internal Control over Financial Reporting – Protiviti Flash Report
Questions & Answers: Taking a Process View: Building Capabilities - Part B: Guide to Enterprise Risk Management: Frequently Asked Questions
Questions & Answers: Taking a Process View: Building Capabilities - Part C: Guide to Enterprise Risk Management: Frequently Asked Questions
Questionnaire: Supply Chain Process Appraisal Questionnaire
Featured Link: COSO Releases Results of Fraud Study
Featured Link: Why You Don’t Need a Cloud Strategy
Featured Link: Register for Compliance Week's Free Virtual Annual Conference
Featured Favorite: Code of Business Conduct and Ethical Guidelines Policy
From The Archive: Entity-Level Controls – Fraud Questionnaire
Week of June 21, 2010
Survey Report: 2010 Sarbanes-Oxley Compliance Survey – Where U.S.-Listed Companies Stand: Reviewing, Cost, Time, Effort and Processes
Poll: 2010 Sarbanes-Oxley Compliance Poll
Hot Issue Article: Building a Department of Integrated Auditors
Compliance Week Article: Measuring and Explaining the ROI on Compliance
Taylor & Francis Article: A Five-Step Method to Tune Your ITSM Processes
Questions & Answers: Taking a Process View: Building Capabilities - Part A: Guide to Enterprise Risk Management: Frequently Asked Questions
Policy: Employee Expense Policy
Featured Link: New ISACA Publication – Social Media: Business Benefits and Security, Governance and Assurance Perspectives
Featured Link: 8 Trends Driving IT Job Growth, Salaries
Featured Favorite: IT System Development Life Cycle (SDLC) Methodology
From The Archive: Public Company Readiness: Getting Ready for Prime Time – Before the Market Does – Questionnaire
Week of June 14, 2010
Newsletter: Basel Committee’s Cross-Border Resolution Group Issues Report and Recommendations - FS Insights Volume 3, Issue 3
Auerbach Article: Introduction to Cryptography
Questions & Answers: Getting Started: Set the Foundation: Guide to Enterprise Risk Management: Frequently Asked Questions
Questionnaire: Elements of Risk Management Risk Oversight Principles – Questionnaire
Policy: IT Enterprise Change Management Policy
Country Specific Content: Recent Newsletter Translated into Chinese
Featured Link: Compliance Advisers Reduce FCPA Risk
Featured Link: SaaS's Troubled Adolescence: Three Signs of Immaturity
Featured Favorite: Disaster Recovery Work Program
From The Archive: Sustainability Policy
Week of June 7, 2010
Newsletter: Four Foundational Elements of Risk Management - Board Perspectives: Risk Oversight, Issue 8
Hot Issue: The Worst Practices for Marketing and Selling Internal Audit
Related Poll: Internal IA Marketing Poll
Compliance Week Article: Talking ERM at Tyco Electronics
Taylor & Francis Article: Do You Have a Disaster Recovery Plan
Questions & Answers: Conducting Risk Assessments: Guide to Enterprise Risk Management: Frequently Asked Questions
Questionnaire: Creating Transparency into Your Largest Risk Exposures – Questionnaire
Methodologies & Models: Six Elements of Infrastructure for Public Company Readiness
Country Specific Content: Recent Newsletter Translated into Chinese
Featured Links: What Desktop Virtualization Really Means
Featured Links: What Your Board Is Worried About
Featured Favorite: Credit Limits Audit Work Program
From The Archive: Entity Level Controls - Risk Assessment Questionnaire
Week of May 31, 2010
Hot Issue: Exception Management Explained – Mastering the ‘Last Mile’ of Compliance and Risk Monitoring
Protiviti Podcast: What's on the Mind of the CRO? - Podcast
Auerbach Article: Leading vs. Managing Remote Teams: Making the Crucial Distinction
Questions & Answers: Risk Management Vision and Objectives: Guide to Enterprise Risk Management: Frequently Asked Questions
Questionnaire: Credit Rating Analysis of Enterprise Risk Management at Nonfinancial Companies: Are You Ready? Questionnaire
Job Description: Vice President, Internal Audit - Job Description
Featured Event: Florida Protiviti 2010 CPE Events
Featured Link: IT cost reduction? Judgement calls
Featured Link: COBIT® 5 Design (Exposure Draft)
Featured Favorite: IT Change Management Policy – Sample 2
From The Archive: Guide to the Sarbanes-Oxley Act: Internal Control Requirements Frequently Asked Questions Regarding Section 404
Week of May 24, 2010
Hot Issue: Internal Audit’s Role in a Successful IFRS Conversion
Related Poll: IFRS Conversion Process Poll
Performer Profile: Corporate audit at Unilever: Responding to change
Taylor & Francis Article: E-Mail Discovery: Latest Cases Impel Public Agencies to Retain Records
Questions & Answers: The Role of Internal Audit: Guide to Enterprise Risk Management: Frequently Asked Questions
Questionnaire: Setting the Audit Committee Agenda – Management Questionnaire
Job Description: Vice President, Chief Compliance Officer Job Description
Country Specific Content: Baromètre du Risk Management 2009
Featured Link: Better IT governance
Featured Link: New ISACA Guide Helps Enterprises Create an Effective Business Case for IT-related Business Investments
Featured Favorite: Capitalization and Fixed Asset Accounting Policy
From The Archive: Risk Assessment Audit Work Program
Week of May 17, 2010
Regulatory Update: U.K. Bribery Act: Important Implications to Doing Business in the United Kingdom - Protiviti Flash Report
Compliance Week Article: Auditing the HR Function
Related Poll: HR Audit Poll
Article: Second Edition! - Bribery Bill: The Impact on U.K. Business
Protiviti Booklet: Second Edition! - Assessing New Rules Regarding the Personal Obligation of Senior Accounting Officers of Large Companies - Frequently Asked Questions Regarding Schedule 46 FA 2009
Auerbach Article: The New Intelligence: The Birth of the Knowledge Management Industry
Questions & Answers: The Risk Management Oversight Structure: Guide to Enterprise Risk Management: Frequently Asked Questions
Questionnaire: Setting the Audit Committee Agenda – Board of Directors Questionnaire
Guide: ERM Concepts, Process and Objectives – Guide
Country Specific Content: Loi de Sécurité Financière : modalités d'application du cadre de référence et de la recommandation émise par l'AMF
Featured Link: The New Star of IT Cost Allocation
Featured Link: IT Outsourcing: 3 Reasons Your Vendor Won't Innovate
Featured Favorite: Credit Card Policy
From The Archive: Guide to International Financial Reporting Standards
Week of May 10, 2010
Newsletter: Ten Risk Oversight Principles, Board Perspectives: Risk Oversight, Issue 7
Protiviti Podcast: The Move to IFRS – Start Early to Save Significant Cost, Time and Effort - Podcast
Taylor & Francis Article: An E-Business Audit Service Model in the B2B Context
Questions & Answers: The Role of the Chief Risk Officer: Guide to Enterprise Risk Management: Frequently Asked Questions
Questionnaire: Positioning the Chief Risk Officer for Success – Questionnaire
Guide: Enterprise Risk Management Education and Awareness Presentation - Guide
Country Specific Content: Séparation des tâches: mettre en œuvre et pérenniser
Announcement: Reminder – Discount on Exam Prep Courses for KnowledgeLeader Members
Featured Link: Back to the Future
Featured Favorite: Internal Audit Charter
From The Archive: Segregation of Duties Matrix
Week of May 3, 2010
Protiviti Booklet: The Global Privacy and Information Security Landscape – Frequently Asked Questions
Poll: Security and Privacy Issues Poll
Protiviti Podcast: IT Audit – Assessing and Managing Risks Effectively within the IT Environment - Podcast
Compliance Week Article: Composing a Competent Board of Directors
Auerbach Article: Successful Project Risk Management for Engineers and Technologists
Questions & Answers: Technology Enabling Effective Spreadsheet Risk Management Awareness: Spreadsheet Risk Management: Frequently Asked Questions
Questions & Answers: The Role of the Director - Guide to Enterprise Risk Management: Frequently Asked Questions
Questionnaire: Risk Appetite and Organizing Risk Oversight - Questionnaire
Policy: Accounts Receivable Customer Credit Policy
Country Specific Content: Protéger la valeur de votre entreprise grâce au programme anti-fraude
Featured Link: Before You Choose a Cloud Computing Vendor: 8 Questions
Featured Link: Benchmark Your Audit Fees
Featured Favorite: Work Papers Guidance - You are as Good as your Work Papers
From The Archive: Corporate Governance: Relationship with Internal Auditors
Week of April 26, 2010
Performer Profile: Group-wide Internal Audit team gives Prudential a bird’s-eye view of risk
Protiviti Podcast: Assessing Current Capabilities and Areas for Improvement - Podcast
Taylor & Francis Article: Using Analytics to Restore Public Trust
Questions & Answers: IFRS in Japan: Guide to International Financial Reporting Standards
Questions & Answers: The Role of Executive Management - Guide to Enterprise Risk Management: Frequently Asked Questions
Questionnaire: Knowing What You Don’t Know – Questionnaire
Guide: Risks in Cloud Based Services: A Primer - Guide
University Center Addition: Updated! - Internal Auditing (Sample Syllabus)
University Center Addition: New 'Day in the Life' profile - an interview with Mike Smith
University Center Addition: New 'Day in the Life' profile - an interview with Robert Kuchinski
Featured Link: 5 Hot IT Certification Picks for 2010
Featured Link: Auditing Your Auditor
Featured Favorite: Guide to the U.S. Anti-Money Laundering Requirements
From The Archive: Audit Fieldwork – Project Checklist
Week of April 19, 2010
Survey Report: 2010 Internal Audit Capabilities and Needs Survey
Poll: Internal Audit Skills Assessment Poll
Hot Issue Article: Role of Technology in the Risk Assessment Process
Taylor & Francis Article: How IT Can Help Internal Audit
Questions & Answers: Resources Awareness: Spreadsheet Risk Management: Frequently Asked Questions
Questionnaire: The Enterprise Risk Assessment Process – Questionnaire
Sample: Audit Plan Schedule - Sample Template
University Center Addition: Updated! - Information Technology Audit and Risk Management (Sample Syllabus)
University Center Addition: New 'Day in the Life' profile - an interview with Justin Roberts
University Center Addition: New 'Day in the Life' profile - an interview with Amy Jones
Protiviti Podcast: New Accounting Standards for Revenue Recognition – Accelerating to the Speed of Business - Podcast
Featured Link: Social Media Safety: Acceptable-Use Policies Are Critical
Featured Link: Cloud Computing: Business Benefits With Security, Governance and Assurance Perspectives
Featured Favorite: Healthcare Industry IT Risk Assessment Questionnaire
From The Archive: Risk Management Framework Policy
Week of April 12, 2010
Newsletter: Positioning the CRO for Success - Board Perspectives: Risk Oversight, Volume 1, Issue 6
Poll: Chief Risk Officer Poll
Compliance Week Article: Evolving Answers on Good Accounting Policy
Auerbach Article: Creating IT Road Maps to Manage Complex IT Scenarios
Questions & Answers: IFRS in Canada: Guide to International Financial Reporting Standards
Questions & Answers: The COSO Enterprise Risk Management – Integrated Framework - Guide to Enterprise Risk Management: Frequently Asked Questions
Questionnaire: Risk Oversight: A Board Imperative – Questionnaire
Guide: Human Resources Glossary of Terms
Country Specific Content: Recent Newsletter Translated into Chinese
University Center Addition: Internal Audit Sample Syllabus (Plan de cours de vérification interne)
University Center Addition: New 'Day in the Life' profile - an interview with James Weicher
University Center Addition: New 'Day in the Life' profile - an interview with Allison Luedecke
Featured Link: IT Outsourcing: Multi-Billion-Dollar Mega Deals End in Break Up
Featured Link: Learning When to Stop Momentum
Featured Favorite: COSO ERM Diagnostic Questionnaire
From The Archive: Corporate Governance: Board Committees
Week of April 5, 2010
Hot Issue: Corporate Governance Transition – Sarbanes-Oxley Readiness
Compliance Week Article: Split Opinions on Internal Audit Scrutinizing Compliance
Auerbach Article: The Evolution of Cyber Fraud Techniques: Trojans and Toolkits
Questions & Answers: Training and Awareness: Spreadsheet Risk Management: Frequently Asked Questions
Questions & Answers: The Fundamentals: Guide to Enterprise Risk Management: Frequently Asked Questions
Questionnaire: Establishing an Effective Complaint and Confidential, Anonymous Reporting Process – Questionnaire
Checklist: Ethics Audit Checklist
University Center Addition: Updated! - Advanced Auditing (Sample Syllabus)
University Center Addition: New 'Day in the Life' profile - an interview with Perry Leung
Featured Link: How to Measure Your IT Vendor Management Office
Featured Link: The IIA's Global Internal Audit Survey is Now Open
Featured Favorite: IT Project Governance Work Program
From The Archive: SOX Process Documentation Review Audit Work Program