Fri, May 19, 2023


The following tools were published on KnowledgeLeader this week:

IT Organization Audit Work Program

This tool contains two work program samples that highlight best-practice steps for the IT audit process. Risk indicators include missing organization charts, implying organizational confusion over roles and responsibilities, and few or poorly documented job descriptions

Capital Expenditure Audit Work Program

This tool includes three sample audit programs that provide steps organizations can take to conduct a capital expenditure audit. Sample procedures include linking capital project risks to company objectives, initiatives and history and rating capital project risks based on significance and likelihood.

System Pre-Implementation Audit Work Program

This tool contains three sample work programs that highlight general steps organizations should follow when executing a pre-implementation review audit. This purpose of these work programs is to understand the overall project management and development strategies and to review system controls, testing strategies and test results, system support, and more. 

Business Intelligence Overview and Guide

Business intelligence is the capacity to acquire and apply business knowledge, the act or state of knowing about your business, the understanding and profit from experience, and the internal development and sharing of information to create a competitive advantage. This sample guide provides auditors with a comprehensive breakdown of the meaning, importance and drivers of business intelligence.

Standardizing Documentation for Internal Controls Guide

As your Sarbanes-Oxley project moves toward a process approach, it is important to standardize the documentation of internal controls. This presentation serves as a guide to achieving standardization for internal control documentation.

IT Governance Policy

This policy establishes requirements related to the oversight and control of information technology (IT) resources to help support the achievement of a company’s business objectives while managing technology risk. This policy should apply to all users across all company divisions and all information systems and computer rooms utilized by the company.

Accounting System Security Policy

This policy establishes the standards and procedures for accounting system security in compliance with management’s objectives. According to this policy, an accounting system request form is necessary to gain access to the accounting system and must be completed and approved by the requestor’s manager. 

Academic Conflict of Financial Interest Certification Policy

This sample policy is designed to help organizations avoid possible conflicts of interest in the conduct of grant or contract activities for academic institutions. In this sample, each condition or restriction, if imposed, will include adequate enforcement mechanisms, which allow for sanctions where appropriate.


KnowledgeLeader has also published several publications this week.

Three Keys for Tough Times: Relevance, Culture and Alignment

A recent survey of 3,000 chief executive officers and senior executives sheds further insights on the increasing complexity business leaders face. In this article, Protiviti’s Jim DeLoach shares how CEOs, boards of directors and senior executives can achieve success going forward. 

Digital Disruption: Futurologist and Professor Dr. Stefan Gröner on Leading Through Rapid Change

Joe Kornik, editor-in-chief of VISION by Protiviti, sat down with Groner to discuss strategies for surviving and thriving in a new age.  Click the download button on the content page to read the full interview transcript. 

The “Learning Metaverse”: Cambridge Dean Envisions a Meeting Place for Business and Higher Ed

The metaverse promises to improve, perhaps even revolutionize, higher education by making it more immersive, engaging, interactive and interconnected. Click the download button on the content page to read the full article. 

Recommended Resources 

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

  1. ​​PCAOB Reveals Priorities for 2023 Inspections
  2. AI Hiring Tools Will Require a Bias Audit in NYC
  3. ​​CAE Risk Outlook Shows Concerns About the Economy, Talent, Cyber Threats and Supply Chains