Tools

The following tools were published on KnowledgeLeader this week:

Employee Expense Policy

This Employee Expense Policy is designed to help organizations strengthen their internal controls over expense reimbursements, ensuring transparency, compliance and efficiency. By providing a structured approach to managing business expenses, this tool supports companies in reducing the risk of improper payments and maintaining adherence to corporate policies and regulatory standards. Whether your organization is seeking to tighten expense oversight or streamline audit procedures, this resource offers practical guidance that brings clarity and consistency to the expense management process.

Tone of the Organization Questionnaire

Imagine walking into an organization where every conversation, decision and action resonates with a shared commitment to integrity. This Tone of the Organization Questionnaire is your gateway to uncovering whether that vision matches reality or if hidden gaps are quietly eroding trust beneath the surface. This tool invites leaders and teams to look beyond surface-level compliance and dig deep into how values and ethical standards truly lived at every layer, from the boardroom to the front lines.

Monitoring Entity-Level Controls Audit Work Program

This Monitoring Entity-Level Controls Audit Work Program is designed to help organizations strengthen their internal control systems by providing a structured approach to monitoring and evaluating entity-level controls. This audit tool enables companies to proactively identify weaknesses, ensure compliance, and reduce risks related to fraud, errors and operational inefficiencies. Management and auditors can use this tool to continuously assess the effectiveness of their control environment, fostering greater organizational confidence and supporting robust governance practices. It serves as a practical resource for building a culture of accountability and transparency, while also offering flexibility for customization to suit unique business needs.

Harassment Policy

This sample Harassment Policy is designed to empower organizations to prevent, identify and address workplace harassment. By providing clear guidance on policy creation and enforcement, this tool helps companies foster a respectful and inclusive environment while reducing legal and reputational risks. It provides practical guidance and proven strategies to help organizations uphold high standards of workplace conduct and compliance. This tool includes two samples, each offering distinct yet complementary approaches to harassment prevention and response. Sample 1 defines the scope and seriousness of harassment, including detailed explanations of prohibited behaviors and consequences for violations. Sample 2 expands on these foundations by highlighting specific protections, outlining supervisor responsibilities, and describing confidential procedures for reporting and investigating complaints.

IT Disaster Recovery Plan Assessment Checklist

This comprehensive tool is designed to help organizations evaluate their existing IT disaster recovery plans. It provides two sample assessment checklists, each with a series of best-practice questions tailored for both regulated entities, like banking or SEC-regulated firms, and non-regulated entities. The first sample focuses on pre-planning, plan development, plan testing and plan maintenance. Questions in this section assess whether the organization has followed an industry-standard disaster recovery methodology, performed a business impact assessment (BIA), consulted business process owners during BIA, carried out a risk management review, prepared a recovery options list approved by management, among others.

PCI Review Audit Work Program

Our PCI Review Audit Work Program serves as a vital resource for organizations aiming to strengthen their compliance with the Payment Card Industry Data Security Standard (PCI DSS). This audit framework can be used to assess security measures, enabling businesses to effectively safeguard cardholder data. With a focus on identifying vulnerabilities and implementing best practices, this tool helps organizations ensure adherence to industry standards while fostering trust with customers and stakeholders. Its practical insights make it an indispensable asset for any organization committed to enhancing its security posture.

Publications 

KnowledgeLeader has also published several publications this week.

The AI Revolution in Financial Auditing: From Manual Processes to Strategic Excellence

In today’s rapidly evolving landscape, artificial intelligence (AI) is revolutionizing the auditing profession, reshaping how auditors operate and deliver value. By automating time-consuming manual tasks—such as document scanning, disclosure identification and checklist reviews—AI empowers auditors to redirect their focus toward critical analysis, client advisory and intricate problem-solving. This shift not only enhances accuracy and efficiency but also grants professionals the cognitive freedom to apply their expertise where it matters most. As advancements in AI, including machine learning and predictive analytics, continue to redefine industries, it's crucial for audit leaders to integrate these powerful tools swiftly to stay competitive and elevate their practices.

The Energy Agenda: The First 180 Days of Trump’s Second Term

The first 180 days of Trump’s second term have brought sweeping changes to America’s energy landscape. With an aggressive push to expand fossil fuel production and strip away environmental regulations, the administration is determined to secure U.S. dominance as the world’s energy powerhouse. These bold moves come at a time when debates over energy independence, affordability and sustainability are hotter than ever. For energy leaders, the message is clear: adaptability and forward-thinking are no longer optional—they’re essential for survival in this fast-evolving environment.

Old Systems, New Threats: 10 Reasons to Modernize Your Tech Now

Upgrading outdated legacy systems is no longer optional in today’s fast-paced digital economy—it’s a critical step toward staying competitive. Once the backbone of business operations, these aging systems now act as roadblocks, stifling innovation, straining budgets, increasing security risks, and complicating compliance efforts. Modernizing technology offers a transformative opportunity to align IT with broader business goals, enabling organizations to adapt quickly, enhance security, optimize costs, and gain a competitive edge. With rapid technological advancements and escalating cyber threats, the urgency to replace legacy systems has never been greater.

Recommended Resources 

This list of recommended resources from the web may be of interest to you. Click each link to learn more. 

1. How Boards Are Assessing AI Risk for Strategic Advantage
2. California Issues Draft Guidance for Climate Risk Disclosure
3. Tariffs Throw a Snag Into Companies’ Planning and Profits