New Content on KnowledgeLeader - 2/16/2026
Top-Rated Audit and Risk Tools and Publications
Tools
The following tools were published on KnowledgeLeader this week:
AI Implementation Questionnaire
This AI Implementation Questionnaire is for organizations navigating the complexities of artificial intelligence deployment. As businesses worldwide strive to harness AI's transformative potential, this tool serves as a strategic road map for directors and decision makers. It emphasizes the necessity of engaging in meaningful discussions about aligning AI initiatives with overarching business strategies while considering regulatory requirements and ethical implications. Encouraging boards to assess their AI expertise and investment priorities, this questionnaire fosters a culture of responsible AI deployment that maximizes return on investment while mitigating associated risks.
Section 404 and Section 302 Integration Questionnaire
Unlock the potential for seamless compliance with this Section 404 and Section 302 Integration Questionnaire, designed to streamline your organization's approach to Sarbanes-Oxley compliance. This tool bridges the gap between quarterly disclosure controls and annual internal control requirements, enabling businesses to embed sustainable practices into their financial reporting processes. From aligning responsibilities across all organizational levels to addressing critical interdependencies between Sections 302 and 404, it provides actionable insights to strengthen accountability, improve control evaluations and proactively manage change. Whether you're looking to optimize testing methodologies, enhance anti-fraud measures or ensure timely reporting of deficiencies, this tool equips management and auditors with the framework needed to achieve cost-effective, long-term compliance.
Inventory Management Process Controls Questionnaire
Effective inventory management is the backbone of operational success, and this Inventory Management Process Controls Questionnaire is your key to mastering it. Designed to help organizations evaluate and strengthen their inventory controls, this questionnaire provides a clear roadmap for identifying inefficiencies, mitigating risks and ensuring compliance with industry standards. By addressing critical areas such as inventory accuracy, safeguarding, valuation and record keeping, it empowers businesses to optimize processes, reduce waste and maintain financial integrity. Whether you're aiming to refine existing practices or implement new ones, this tool offers actionable insights that drive tangible improvements.
Cash Accounts Audit Work Program
Our Cash Accounts Audit Work Program is designed to enhance the efficiency and effectiveness of cash account audits. Through structured guidelines and detailed audit steps, this tool empowers you to verify cash balances, ensure compliance with internal controls, and identify potential risks within cash handling processes. With its focus on accuracy and security, this tool streamlines audit procedures and fosters a culture of accountability and transparency, making it an essential resource for organizations aiming to strengthen their financial oversight.
Fixed Assets Policy
Our Fixed Assets Policy is designed to help you establish clear guidelines for capitalization, depreciation, transfers and disposals; ensure compliance with accounting standards; and promote efficient asset utilization. Implementing this policy will enable you to maintain accurate financial records, streamline asset tracking, and minimize risks associated with improper asset management, ultimately driving operational excellence and long-term sustainability.
Publications
KnowledgeLeader has also published several publications this week.
Cybersecurity Governance and Organizational Resilience: A Framework for Sustainable Risk Management
Organizations face a growing web of interconnected risks, where a single cyber incident can disrupt operations, damage reputations and threaten long-term sustainability. Effective cybersecurity is now a strategic imperative woven into the fabric of organizational governance and risk management. Forward-thinking leaders recognize that true resilience comes from integrating cybersecurity into every layer of their organization: from board-level oversight and clear policies to robust internal controls, proactive incident response, and a culture that values continuous learning and adaptability. This holistic approach turns international standards from mere checklists into dynamic tools for building trust, ensuring compliance and driving sustainable value.
Internal Audit Benchmarks: Evolving Risk Landscape Refocuses Healthcare Audit Priorities
Healthcare organizations are experiencing a wave of change and internal audit teams are at the forefront of this transformation. With growing complexity and rising expectations for transparency, these teams are rethinking their strategies to manage risks more effectively and support organizational goals. Now more than ever, the ability to adapt and innovate is crucial. Internal auditors who embrace new technologies, foster cross-departmental collaboration, and prioritize ongoing education are driving meaningful improvements in audit quality and organizational resilience.
2026 and Beyond: Why Telcos Must Reinvent or Be Replaced
Telecommunications companies stand at a crossroads, facing a future shaped by rapid technological change and rising consumer expectations. The game is no longer just about providing basic connectivity, it’s about harnessing innovations like artificial intelligence and 5G to deliver smarter, faster and more reliable services. With fierce competition and financial pressures mounting, telcos must rethink their strategies and embrace new ways of operating. Now more than ever, leaders in this space need to be tech-savvy, agile and ready to drive digital transformation across every aspect of their business.
Recommended Resources
This list of recommended resources from the web may be of interest to you. Click each link to learn more.