Mon, Feb 12, 2024

KnowledgeLeader's guides can be used as development tools for managing risk, conducting internal audits and leading an internal audit department. They provide innovative auditing techniques, processes and procedures, audit plans, training, and more. As always, these tools are provided in downloadable versions, so they can be customized for use in your organization.

We offer over 100 sample guides that offer a wide range of support. Some of KnowledgeLeader's most popular guides are listed below. For a full list of available items, visit our Guides content area.

INTERNAL AUDIT GUIDE SAMPLES

Auditing the Enterprise Risk Management (ERM) Process Guide
Enterprise risk management (ERM) establishes the oversight, control and discipline to drive continuous improvement of an organization’s risk management capabilities in a constantly changing operating environment. In this tool, we’ve compiled a guide that includes a systematic, disciplined approach to measuring and enhancing the effectiveness of a company’s risk management, control and governance processes.

Internal Audit Competency Model and Assessment Guide
We’ve compiled a guide that suggests competency objectives for internal auditors at junior, intermediate and senior levels. The competency model in this guide sets expectations about the types and levels of skills that all internal auditors within a department are expected to possess. The skill sets within this competency model are examples and will not be standard or complete for all organizations. 

SARBANES-OXLEY ACT GUIDE SAMPLES

Sarbanes-Oxley Roles and Responsibilities Guide
This sample guide can be used to understand the roles and responsibilities of team members involved in Sarbanes-Oxley (SOX) compliance assessment. Team members include the process/control owner, risk control specialist (RCS), project management office (PMO) and internal controls steering committee (ICSC). Process/Control owners have the primary responsibility of updating control descriptions for those controls in which they have been identified as the control owner.

Control Gap Remediation Methodology Training Guide
Ensuring that there is a remediation plan in place to address control gaps and monitoring remediation progress are key factors in complying with Sarbanes-Oxley (SOX) Section 404. A control gap occurs when a control does not exist, does not effectively mitigate a risk or is not operating effectively. Control gaps can relate to the design effectiveness of operating effectiveness of the control.

COMPLIANCE GUIDE SAMPLES

Documenting Processes and Controls for Sarbanes-Oxley Guide
One important element in the effort to maintain compliance with Sarbanes-Oxley is to document processes and controls. This manual is designed to be your guide to establishing consistent and thorough documentation standards. In some cases, you may be updating documentation that has already been created or you may be creating new documents. Processes can be documented in one of two ways: narratives or process flows. Some processes are documented using both. Both documentation types are described in detail in this guide.

Sarbanes-Oxley Section 404: Report Testing Methodology Guide
An important part of complying with Sarbanes-Oxley (SOX) Section 404 is ensuring the completeness and accuracy of system reports. This presentation serves as a guide to train SOX project teams on testing reports that are used during the financial reporting process. The purpose of initially testing a report is to gain comfort that the report is both complete and accurate and to find any issues with the report that can be remediated before year-end. 

SECTION 404: INTERNAL CONTROL REPORTING GUIDE SAMPLES

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 for successfully achieving that standardization. Sections in this presentation include: outlining what to document, how to do it and to what extent; understanding the documentation road map; identifying and assessing key risks; and performing walk-through procedures.

Process and Activity-Level Controls Assessment Guide
This sample document can be used as a guide to assessing controls at the process or activity level. Example steps include selecting the priority elements, understanding the processes, sourcing the risks, documenting the key controls, assessing the control design, and validating the control operation and reporting.

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