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Performer Profile

Brinks Home Security: ‘‘Just Start’’ — Advancing and Refining a Next-Generation Audit Approach

In this profile, Brinks Home Security Senior Director of Internal Audit Lynne Howison discusses her department’s use of advanced auditing tools and techniques to maintain strategic focus and achieve a successful business transformation.

RCM

Provide Financial Information to External Parties: Risk Reporting RCM

This document outlines risks and controls common to the risk reporting aspect of the “provide financial information to external parties” process in a risk control matrix (RCM) format.

Updated Audit Reports

Tax Compliance Process Report

This sample audit report outlines the business process related to tax compliance and provides tips to help a Sarbanes-Oxley (SOX) team report their findings.

Sarbanes-Oxley Section 404 Status Report

This sample report can be used by the project team, executive management and process owners to facilitate an understanding of project purpose and deliverables.

Updated Questionnaires

Segregation of Duties Questionnaire: Treasury

This sample questionnaire provides key considerations for segregating duties during the treasury process.

Segregation of Duties Questionnaire: Significant Cash Disbursement Applications

This sample questionnaire provides key considerations for segregating duties during the cash disbursement process.

Updated Guide

Sarbanes-Oxley Auditor Walkthrough Guide

This sample document can be used as a guide to help prepare company personnel for the walkthrough process related to Sarbanes-Oxley Section 404 compliance.

Audit Analytics Article

Microsoft Discloses Critical Audit Matters

In this article, Audit Analytics analyzes Microsoft’s August 2019 annual report, which provided a wealth of information in addition to one of the first disclosures of critical audit matters from a large accelerated filer.

Hot Issue Articles

SOX Compliance Survey: One Decade of Insights

This article highlights a decade of SOX compliance efforts documented in Protiviti’s annual Sarbanes-Oxley Compliance survey reports and offers several takeaways for continuous SOX capability improvement.

New Staffing Strategies Can Help Finance Leaders Address Business Challenges

This article provides strategic input to help companies manage organizational changes associated with new technology implementations and compliance remediation efforts.

Cyber Risks Drawing Increased Scrutiny in Public Company Transition

In this article, Protiviti Managing Directors Nicholas Spinks and David Taylor explain how important it is to sharpen the focus on cyber risks and offer a four-step approach to enhancing an organization’s public company transition planning process.

Featured KLplus CPE Training Course

The Agile Leader

Even a small shift in direction can accelerate success. In this course, you will learn how to adopt a focused and flexible mindset; respond quickly with adaptive techniques; and empower others to reach the goal. The completed course is worth 1 CPE credit.

Featured Links

Auditing Green IT

Both society and organizations recognize the importance of sustainability in their day-to-day functions and demand guidelines that help them implement, control and improve practices in this regard. This article lists three steps organizations can take to audit green IT. Source: isaca.org

​What Happens When Internal Audit Is Ignored? It Happens Too Often

This article highlights the three-lines-of-defense risk management model and explains the Atlanta case where management failed in its responsibility to promptly address the recommendations made by internal audit, rendering the model ineffective. Source: theiia.org

Did You Know?

Ethics Topic

KnowledgeLeader has over 160 tools and publications related to ethics in our database, and they are all right at your fingertips. Check out our Ethics Topic Page to explore all of the ethics content available to you.

CCH Tax and Accounting - Accounting Research Manager Updates

Weekly Summary of Accounting, SEC, and Auditing Developments