Tools

The following tools were published on KnowledgeLeader this week:

Shaping the Risk Oversight Agenda Questionnaire

Our Risk Oversight Agenda Questionnaire is an essential tool designed to empower boards of directors when navigating today’s increasingly complex and dynamic risk landscape. As organizations face rapid technological advancements, shifting market conditions and evolving regulatory requirements, effective risk oversight has never been more critical. This tool provides a focused, 10-question framework that encourages boards to critically examine their current processes, ensuring alignment with organizational priorities and resilience in the face of uncertainty. From evaluating changes in the company’s risk profile to assessing preparedness for extreme events, this questionnaire serves as a guide for boards to address both immediate and long-term risks.  

Disaster Recovery Audit Work Program

Organizations perform disaster recovery risk assessments to identify threats and risks that could make them vulnerable to business interruptions. By walking through various disaster scenarios, organizations can pinpoint their greatest business threats, as well as identify their control gaps, which increase the impact of threats. By doing this, the business continuity team can prioritize risks and spend time only on threats and risks that are most likely to occur and/or have the potential to severely impact the organization. Also, the risk assessment process and results can help aid crisis communications and awareness. This tool includes four separate work program samples that can be used to build a comprehensive disaster recovery audit program.  

Business Continuity Compliance Questionnaire

Perform a thorough and systematic evaluation of your organization's business continuity management (BCM) processes with this Business Continuity Compliance Questionnaire. This tool is designed to assess whether the organization has developed, tested and maintained effective plans for resuming and recovering business functions in case of interruptions. By asking detailed questions about personnel awareness, threat identification, recovery windows for critical functions, and emergency responses, auditors can gauge the overall preparedness and robustness of the company's BCM efforts. 

Sarbanes-Oxley Section 404 Program Executive Scorecard Report

This document serves as an executive report template focused on the progress of a company's Sarbanes-Oxley Section 404 program. Sections in this report include an executive summary describing the current status of the Sarbanes-Oxley 404 project; a program schedule status, including the total hours to date; a program watch list, describing key observations/findings and recommendations; a program issue/risk summary; a program dashboard; open change requests by priority; and current-year Sarbanes-Oxley plans, including a project schedule, Section 404 team structure and Section 404 key players. 

Risk Management Policy

Our sample Risk Management Policy outlines a structured framework for managing risks across an organization aiming to enhance risk awareness, manage risks effectively, and maintain transparent risk profiles within business units. It details the processes and methodologies for identifying, assessing, responding to, and monitoring risks, ensuring that they align with the company's strategic objectives and regulatory requirements. This policy is applicable at all levels of the organization, including group, divisional, and business unit levels, and covers various risk categories such as strategic, reputation, credit and compliance risks. 

Code of Conduct Policy

This Code of Conduct Policy is a powerful resource for upholding ethical standards and ensuring compliance with legal and regulatory requirements. It provides actionable insights to help you identify risks, address violations and foster a culture of accountability across all levels of management. It emphasizes the importance of transparency, proactive monitoring and consistent enforcement, helping businesses safeguard their reputation while driving operational excellence. This document includes four sample business conduct policies, each tailored to address specific organizational needs and ethical considerations. Sample 1 focuses on general compliance with laws and regulations, emphasizing the avoidance of conflicts of interest and the importance of integrity in corporate operations.  

Publications 

KnowledgeLeader has also published several publications this week.

Best Practices of Internal Audit Innovators – Strategy and Transformation 

Internal audit functions are undergoing a remarkable transformation, evolving from traditional compliance-focused roles into dynamic strategic partners that drive organizational success. This shift prioritizes a risk-based approach that aligns audit practices with overarching enterprise objectives while fostering seamless collaboration across departments. As organizations face increasingly complex risk landscapes, this evolution is more critical than ever. By embracing cutting-edge technologies and agile methodologies, internal audit teams are better equipped to proactively identify and address risks, solidifying their role as essential contributors to governance and operational efficiency.  

ISO 9001 Change Management: Readiness for the 2026 Update

A major transformation is on the horizon for quality management, as the ISO 9001:2026 update promises to reshape how organizations operate and compete. This revision brings digital transformation, sustainability, advanced risk management and broader stakeholder engagement to the forefront—making them essential pillars of modern business strategy. By embracing these changes early, forward-thinking organizations can turn potential disruption into a powerful competitive edge, aligning their processes with the latest technologies and global expectations. In today’s fast-paced environment, adapting quickly isn’t just about compliance—it’s about staying ahead and building lasting market credibility. Success in navigating this transition hinges on a blend of strong leadership, cross-functional teamwork and a deeply rooted culture of quality. 

Assessing the Impact of User Behavior and Insider Threats on Critical Infrastructure

As our vital infrastructure—energy, healthcare, transportation and more—grows ever more connected, the dangers posed by insider threats and risky user behavior are becoming impossible to ignore. These aren’t just faceless hackers; they’re people with legitimate access who can exploit complex systems from within. The challenge isn’t just about building stronger firewalls—it’s about understanding the human side of security. Today’s most effective solutions blend behavioral analytics, machine learning and real-world expertise to spot trouble before it strikes. By harnessing advanced tools like anomaly detection and deep learning, organizations can react faster, catch more threats, and adapt to new risks as they emerge. In a world where a single breach can have catastrophic consequences, these strategies are more urgent than ever. What truly sets modern defenses apart is their ability to fuse technology with a deep understanding of human behavior. 

Recommended Resources 

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

1. The Secret Sauce to Disruptive Finance: Purveying Better Data Sooner
2. MAP Survey Finds CPA Firm Starting Pay on the Rise
3. CFO Peer Audit: Is the Finance Chief’s Role Changing?