Mon, Feb 5, 2024


The following tools were published on KnowledgeLeader this week:

Overtime Policy

Organizations can use this policy to ensure compliance with the Fair Labor Standards Act (FLSA) or other pertinent state or local laws, rules and regulations governing overtime worked. According to this policy, when business requirements necessitate work beyond regular working hours, employees may be required to work overtime.

Personal Leave of Absence Policy

The following sample outlines a set of policies and procedures for personal leave of absence to coordinate the needs of the employee and company.  According to this sample policy, employees may request a personal leave of absence (LOA) for compelling personal reasons and if the absence exceeds a designated amount of calendar days, the employee is then required to request the leave by submitting a LOA form to his/her immediate supervisor.

Control Testing Responsibility Guide

This guide outlines the Sarbanes-Oxley responsibility assignments and testing process for primary manual controls. It gives a detailed overview of key topics, which includes sample sizes based on level of risk, exceptions noted during testing, update testing and remediation testing. The guide also includes a controls testing matrix and sections on selecting sample sizes for the initial testing of primary manual controls,

Third-Party Licensing Process Assessment Report

Analyze your third-party licensing process and recommend improvements to procedures, controls and systems with this audit report sample. Procedures covered in this sample include: analyze the five in-scope contracts at a necessary level to determine critical areas of risk, interview 20 people in various roles at the organization, and create process maps and other visualizations that outline the current third-party reporting process. 

Enterprise Architecture Capability Maturity Model (CMM)

This capability maturity model can be used to measure the maturity of an enterprise architectural structure process and to assist its progress from the initial/ad-hoc state toward the optimized state. In this sample, an optimized organization’s enterprise architectural deliverables look at business environmental trends. 

Director of Internal Audit Job Description

These two samples outline the responsibilities, key selection criteria and general information for the director of internal audit role. The director of internal audit is responsible for preparing and implementing a risk-based audit plan to assess, report on, and make suggestions for improving the company’s key operational and finance activities and internal controls.


KnowledgeLeader has also published several publications this week.

Dwolla CEO: Open Banking, Embedded Finance to Transform the User Experience

What will the customer experience in payments look like in five to seven years? In this VISION by Protiviti interview, Nathan Hilt, Protiviti managing director, interviews Dwolla CEO Dave Glaser about the future of payments and how emerging technologies and the new infrastructure that emerges, ultimately, will transform the overall user experience in payments. 

HEMA BV: Stepping in to Enable Accelerated Transformation

The internal audit team at HEMA BV helps to ensure that the business is not distracted by internal issues, unexpected risks, inefficiencies or other unwanted interference with strategy execution. In this profile, HEMA BV Risk and Internal Audit Manager Berry Kok explains how he pushes his team to explore new ways of achieving efficiency in their audit work.

Mastering the Interplay: The Role and Culture of a Cyber Physical Security (CPS) Professional in Global Cybersecurity Teams

As the digital age unfolds, the confluence of the physical and cyber realms is becoming increasingly pronounced, giving rise to complex systems known as cyber physical systems (CPS). These intricate amalgamations of computation, networking and physical processes underpin a myriad of today’s technological applications. This article explores the dynamic world of cyber physical security professionals within global cybersecurity frameworks.  

Recommended Resources 

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

  1. Chapter 11 Bankruptcy Filings Rose 72% in 2023
  2. SEC Accepting Professional Accounting Fellow Applications
  3. Smoothing the Electrification Transition: Why the Power Industry Is Adopting AI