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Audit Report

Accounts Receivable Credit and Collections Audit Report

This document contains three sample audit reports that can be used by auditors to learn how other organizations performed an accounts receivable credit and collections audit.

Questionnaires

Process Owner Accountability Questionnaire

This tool provides an overview and description of process owner accountability and responsibility for testing operational effectiveness. It also includes a list of diagnostic questions for analysis.


Effective Internal Controls Over Financial Reporting (ICFR) Testing Questionnaire

This tool outlines best practices and questions to consider when documenting the summary and results of ICFR testing.

Policy

Record Management Policy

This tool contains two sample policies that outline guidelines and procedures related to managing and retaining business records.

Charter

Audit Committee Charter

This document contains nine samples that provide guidelines and standards for creating an audit committee charter.

Work Program

System Pre-Implementation Audit Work Program

This tool contains two sample work programs that highlight general steps organizations should follow when executing a pre-implementation review audit.

Hot Issue Articles

Treasury Department Weighs in on Contentious BI Claims Dispute

This article explains what’s on the horizon for insurers reeling from the pandemic.


Going Back to the Office: Determining Key Personnel Risk in a New Reality

This article explores the topic of key personnel risk and gives management several back-to-office factors to consider.

October 19, 2020

Hot Issue Article

Risk Awareness and Analytic Insight: Driving Audit Into the Future

The next generation of audit, described in this article, is heavily focused on identifying and responding to organizations’ risk management needs in a dynamic fashion.

Featured Links

​​Introducing the IIA's Competency Framework: What It Is

The IIA's new Internal Audit Competency Framework is designed to help individuals navigate a successful career in internal auditing focused on best practices and practical applications. Source: theiia.org


Companies Use Full Array of Tools to Navigate the Pandemic

This article explores what tactics large public companies have used to expand credit, conserve cash and reduce tax burdens to combat the devastation of the pandemic. Source: journalofaccountancy.com


​For Internal Audit, Success Boils Down to Five "A"s

Richard Chambers shares his five key takeaways on effective internal auditing from the IIA's International Professional Practices Framework. Source: theiia.org


COVID-19 Challenges to Forensic Accounting

Pandemic restrictions are changing the way that forensic accountants are working. Here are some tips on how to navigate this new landscape. Source: journalofaccountancy.com

Knowledgeleader's Greatest Hits!

Strategic Internal Audit Plan

This sample outlines the approach employed by internal audit to develop the audit plan and indicative projects for the year.

Featured KLplus CPE Training Course

Guiding the Analysis for Effective Data-Driven Decision Making

In this course, you'll learn about analytics categories, business intelligence, selecting an appropriate analytical method, and evaluating and refining your analysis. The completed course is worth 0.5 CPE credits.

CCH Tax and Accounting - Accounting Research Manager Updates

Weekly Summary of Accounting, SEC and Auditing Developments

Featured Booklet
Internal Auditing Around the World: Volume 16

The future auditor has arrived. It’s a bold statement — and it’s true. The new edition of Internal Auditing Around the World addresses how internal audit is seizing — as well as creating — opportunities to use technology, including emerging tools like robotic process automation (RPA) and artificial intelligence, not only to increase their overall efficiency and productivity, but also to innovate.   Read More...

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