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Charter

Enterprise Risk Management (ERM) Committee Charter

This sample charter outlines the responsibilities and duties, membership and operations, and meetings and attendance for an organization’s enterprise risk management (ERM) committee.

Audit Report

Annual Internal Audit Plan Report

This tool includes two sample audit reports that outline the approach employed by internal audit to develop an audit plan for core audits and hot spots.

Questionnaires

Process Owner Self-Assessment Questionnaire

This tool describes the components of a process-based self-assessment program and provides a list of diagnostic questions and best practices to consider.


Compliance Efficiencies Questionnaire

This tool contains technology-based questions to consider for evaluating and improving an organization’s enterprise risk management.

Policies

HIPAA PHI Policy

This sample contains eight policies that outline procedures governing the handling of protected health information (PHI) in compliance with HIPAA security provisions.


Bad Debt Policy

This tool contains two sample policies that establish procedures for determining the bad debt reserve when finalizing accounts receivable on the financial statements.

Regulatory Update

PCAOB Issues Interim Analysis Report on Initial Impact of CAM Requirements

This Flash Report uncovers the key findings from the Public Company Accounting Oversight Board’s newly released interim analysis report.

Audit Analytics Article

2020 Audit Committee Transparency Barometer

Audit Analytics examines the Audit Committee Transparency Barometer’s continuous upward trends among S&P 500 companies over a seven-year period.

November 30, 2020

Hot Issue Articles

Process Analytics Provides Edge in Coping With Pandemic-Stricken Supply Chains

This article highlights key strategies and tactics companies should employ both now and in the future as they look toward building more resilient supply chains.


Re-Entry Considerations for Finance as Companies Begin to Re-Open

This article determines what measures the financial services industry must take to identify and operationalize process improvements upon office re-entry.

Featured Links

Internal Auditors: Be Trusting But Skeptical

Richard Chambers explains why it may be time for internal auditors to be more skeptical of their own professional skepticism. Source: theiia.org


Cybersecurity Awareness Month: 20 Questions Internal Auditors Should Be Asking

This article determines what questions and key areas internal auditors want practitioners to explore as they look to help protect their organizations. Source: theiia.org


Six Privacy Considerations for Auditors

This article provides six privacy considerations auditors should keep in mind as compliance requirements continue to evolve. Source: isaca.org

Featured Premium Content

Contract Management Capability Maturity Model (CMM)

This capability maturity model can be used to measure the maturity of an organization’s contract management process and to assist its progress from the initial/ad-hoc state toward the optimized state.

Featured KLplus CPE Training Course

Understanding the Digital Customer

In this course, you will learn the characteristics of digital customers and how the online world shapes their expectations. You’ll learn how to utilize data and analytics using tools like conversion rate optimization and funnel analytics to build a better customer experience. The completed course is worth 0.5 CPE credit.

CCH Tax and Accounting - Accounting Research Manager Updates

Weekly Summary of Accounting, SEC, and Auditing Developments

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