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Guides

Risk Assessment Guide

This tool contains two guides that can be used by auditors to understand and improve their risk assessment process.

Sarbanes-Oxley Compliance and Disclosure Timeline Guide

This sample document can be used as a general guide to help companies comply with the Sarbanes-Oxley Act of 2002 pursuant to a public debt offering.

Common Fraud Scenarios Guide

This tool contains three guides that can be used by auditors to identify and mitigate common fraud schemes.

Charter

Disclosure Committee Charter

This document provides two examples of guidelines for creating a disclosure committee charter.

Policies

Third-Party Access and Usage Policy

This sample policy is designed to help organizations determine whether combined third-party and company systems meet or exceed all security requirements.

IT Risk Assessment Policy

The objective of this policy is to provide a standardized approach and operating instructions for the execution of a company’s IT risk assessment.

Benchmarking Tool

Close-the-Books Key Performance Indicators (KPIs)

Organizations can use the leading practices included in this tool to measure and improve their close-the-books process.

Audit Analytics Article

Impacts of COVID-19 on Public Companies

Audit Analytics looks at the pandemic’s impacts on certain aspects of financial reporting and financial health metrics of public companies.

Newsletter

Ransomware: Preventing an Attack and Responding to and Recovering From an Attack

This issue of The Bulletin focuses on the six components of cyber resilience and provides countermeasures businesses can use to manage the risk of ransomware attacks.

Premium Tool of the Week

Purchase Materials and Supplies RCM

This document outlines risks and controls common to the "purchasing of materials and supplies" process in a risk control matrix (RCM) format.

Recommended Resources

Returning to the Office with an Adaptable, High-Performance Team

A look at post-pandemic corporate culture and how organizations can create an effective reemergence model for employees returning to the office. Source: blog.protiviti.com

Guidelines for Serving Limited English Proficiency Consumers Emphasize Expectations and Risks for Financial Institutions

Protiviti highlights the CFPB’s new LEP guidance and explains why financial institutions should use it as a road map for serving LEP consumers. Source: blog.protiviti.com

EBP Audits Set for Major Changes, More Transparency

Employee benefit plan audit procedures and reporting will undergo a significant shift as SAS No. 136, as amended, is implemented. Source: journalofaccountancy.com

IIA Comments on ESG Ratings and Data Products Providers

The IIA made a public comment in a letter to the International Organization of Securities Commissions (IOSCO) in response to their consultation report aimed to assist its members with ESG ratings and data products providers. Source: theiia.org

Budgeting for Cybersecurity Requires a New Approach

It’s time for CFOs to dump the traditional line-item method to setting cybersecurity spending. Source: cfo.com

KLplus CPE Course Spotlight

Physical Inventory - Performing the Physical Inventory

In this course, we will cover performing the physical inventory and the risks associated with this phase of the process. The completed course is worth 1 CPE credit.

Featured Trending Topic

Entity-Level Control

Entity-level control was a big trending search topic over the past week. We've published over 70 tools and publications related to entity-level controls on KnowledgeLeader, so dive in and explore all of the resources available to you!

CCH Tax and Accounting - Accounting Research Manager Updates

Weekly Summary of Accounting, SEC and Auditing Developments