Check out the 10 most frequently viewed audit tools and publications on KnowledgeLeader in August.
This blog post explains the importance of entity-level controls and explores the COSO Framework.
This risk assessment questionnaire can be used when analyzing an organization’s ERM strategy.
This memo outlines specifics to consider when drafting management responses to audit observations.
This issue of Board Perspectives discusses the four C's directors should consider when evaluating the sufficiency of any risk-based audit plan: culture, competitiveness, compliance and cybersecurity.
These two samples outline the responsibilities, key selection criteria and general information for the director of internal audit role.
This sample memo provides physical inventory instructions that a company can use to compare counted quantities to on-hand quantities in order to identify discrepancies.
This guide outlines documentation techniques to develop an adequate understanding of any processing environment.
This tool includes three sample documents that provide guidance internal audit and management can use to evaluate their performance measurements.
This capability maturity model can be used to measure the maturity of an organization’s human resources management process and to assist its progress from the initial/ad-hoc state toward the optimized state.
This tool provides guidelines to consider while reviewing effectiveness of the controls which are designed to mitigate risks.