KnowledgeLeader Recent Additions

This list contains all of the weekly content updates to KnowledgeLeader within the past six months. All KnowledgeLeader members should receive the latest update via email every Monday morning. If you are not receiving the weekly update messages and would like to do so, please contact us.




Week of September 21, 2020

Announcement: ​​Participate in ISACA and Protiviti’s Benchmarking Survey: Top Technology Risks in 2021
New University Project: Creating, Maintaining, Analyzing and Visualizing Database: Abstract and Guide Templates
Work Program: Disaster Recovery Audit Work Program
Work Program: Travel Review Audit Work Program
Audit Report: Payroll Data Analytics Audit Report
Questionnaire: Internal Audit Skills Questionnaire
Hot Issue Article: Pre-IPO Companies – Put Your Vendors’ SOC Reports on Your 2020 Reading List
Hot Issue Article: The Future of Privacy Regulations: Coping With a Complex and Evolving Landscape
Hot Issue Article: Further Measures From the Bank of England to Support LIBOR Transition
Featured Link: ​​New IIA Three Lines Model Offers Timely Evolution of a Trusted Tool
Featured Link: ​​Finance Pros Adjust to Digital Reality and COVID
Featured Link: ​​​COVID-19: The Initial Impact on Internal Audit Worldwide
Featured Link: ​​​What Is the Difference Between Requirements and Controls?




Week of September 14, 2020

Announcement: Participate in ISACA and Protiviti’s Benchmarking Survey: Top Technology Risks in 2021
Charter: Compensation Committee Charter
Audit Report: Technical Support Function Audit Report
Work Program: Hotel Accounts Receivable and Credit Review Audit Work Program
Work Program: Procurement Card Audit Work Program
Work Program: Monitoring Entity-Level Controls Audit Work Program
Audit Analytics Article: Going Concerns Related to Unknown COVID-19 Impacts
Hot Issue Article: Operational Resilience: Measuring Impact Tolerance the FAIR Way
Hot Issue Article: Leading Remote Teams in Times of Uncertainty
Featured Link: COBIT 2019 and the IIA 2019 Guiding Principles of Corporate Governance: Two Frameworks, Many Similarities
Featured Link: COVID-19 Demands Audit Committee Effectiveness: Six Recommendations
Featured Link: Pandemic-Related FAQs for Health Care Entities
Featured Link: Understanding the Roots in Internal Audit's Response to COVID-19




Week of September 7, 2020

Booklet: A Guide to Business Continuity Management – Top 15 Frequently Asked Questions (July 2020)
Audit Report: Media Spend Review Audit Report
Charter: Audit Committee Charter
Questionnaire: System Implementation Process Questionnaire
Questionnaire: Disclosure Committee Performance Questionnaire
Work Program: Payroll/Human Resources Audit Work Program
Audit Analytics Article: Mandatory Audit Firm Rotation in the FTSE 350
Podcast: Getting There Eventually: Finding Equilibrium in Uncertain Times – Resilience is the North Star Podcast
Hot Issue Article: Hackathon to Save Small Business
Featured Link: Six Recommendations for Audit Committees Operating in the "New Normal"
Featured Link: Six New Business Realities in the Pandemic Era
Featured Link: How Boards Can Look Beyond COVID-19




Week of August 31, 2020

Benchmarking Report: 2020 Internal Audit Capabilities and Needs Survey
Audit Report: IT Asset Management Audit Report
Guide: IT and Business Risk Alignment Guide
Work Program: Active Directory Audit Work Program
Work Program: Network Infrastructure Audit Work Program
Hot Issue Article: COVID-19 Impacts on Accounting, Reporting and Internal Controls
Hot Issue Article: Working Together: Bank Regulators Encourage Flexibility and Offer the Same During COVID-19 Pandemic
Hot Issue Article: Moving Finance to the Cloud: What Finance Leaders Need to Know
Hot Issue Article: Yes, That Information Is at Risk: Pressure Rising for Oil and Gas Companies to Protect Data
Featured Link: Initial Pandemic Responses Didn't Leverage Internal Audit
Featured Link: Improve Your Remote Hiring Process During COVID-19
Featured Link: Auditors Can Play Key Role in ESG Information Assurance
Featured Link: Documentary Puts a Human Face on Internal Auditing, Accounting




Week of August 24, 2020

Work Program: Social Engineering Audit Work Program
Work Program: Bank Investments Department Audit Work Program
Work Program: Banking Operations Department Audit Program
Audit Report: Telephony Infrastructure VoIP Audit Report
Audit Report: Critical Business Processes Audit Report
Questionnaire: Enterprise Risk Assessment Cost-Effectiveness Questionnaire
Questionnaire: Configurable Application Controls Questionnaire
Hot Issue Article: Regulators Support CARES Act Forbearance by Offering Flexibility to Mortgage Servicers
Hot Issue Article: Risk Realities and Enterprise Risk Management in 2020
Hot Issue Article: Assembling a New Labor Model in the Manufacturing Industry: Four Innovations to Consider
Audit Analytics Article: 2020 Trends in Cybersecurity Breach Disclosures
Featured Link: COVID-19 Aftermath: Moving Beyond Quick Fixes to Sustainable Value Creation
Featured Link: New Internal Audit Foundation Report Challenges Internal Auditor Functions to Be Value Drivers




Week of August 17, 2020

Audit Analytics Article: COVID-19 Impacts on European Audit Opinions
Audit Report: Regulatory Compliance Review Audit Report
Questionnaire: Standardized Testing Program Questionnaire
Policy: Foreign Corrupt Practices Act Policy
Work Program: Expenditure Cycle Audit Work Program
Work Program: Hotel Financial Reporting and Treasury Review Audit Work Program
Work Program: Hotel Financial Reporting and Revenue Recognition Audit Work Program
Hot Issue Article: A CISO Agenda for Addressing COVID-19 Challenges
Hot Issue Article: Respond and Learn: COVID-19 Disruption Provides Opportunities to Improve Operational Resilience
Hot Issue Article: Economic Conditions, Digital Adoption and Talent Shortage Headline the Top Risks List for Tech Companies in 2020
Hot Issue Article: Innovating AML Compliance: The Next Regulatory Imperative?
Featured Link: Why Agility Is Key for Firms Navigating COVID-19




Week of August 10, 2020

Questionnaire: Establishing a Process-Based Self-Assessment Process Questionnaire
Questionnaire: SWOT Analysis Questionnaire
Questionnaire: Internal Audit Re-Engineering Questionnaire
Questionnaire: Spreadsheet Risk Optimization Questionnaire
Work Program: Travel and Expense Reporting Audit Work Program
Work Program: Commissions Audit Work Program
Performer Profile: Delta Air Lines: Process First, Tools Second
Newsletter: Is Your Board Digitally Savvy?
Hot Issue Article: Agile Internal Audit: How to Audit at the Speed of Risk
Hot Issue Article: The Federal Reserve Steps in to Help Small and Medium-Sized Businesses
Featured Link: Leveraging AI to Provide Better IT Service Management Using COBIT
Featured Link: Remote Work After the Pandemic
Featured Link: Strategies for Addressing Pandemic-Related Audit Risks




Week of August 3, 2020

Newsletter: Getting There Eventually: Finding Equilibrium in Uncertain Times Part 2 — Resilience is the North Star
Audit Report: Corporate Treasury Review Audit Report
Audit Report: Equity Compensation Review Audit Report
Job Description: Internal Audit Manager Job Description
Memo: Audit Planning Memo
Policy: Equal Employment Opportunity Policy
Policy: Travel and Entertainment Policy
Work Program: IT Continuity Review Audit Work Program
Regulatory Update: European Court of Justice Invalidates the EU-US Privacy Shield Framework
Newsletter: What Directors Should Be Asking Right Now
Hot Issue Article: Your Healthcare Organization’s Lifeline — A Business Continuity Plan
Hot Issue Article: Telehealth — The Game Has Changed
Featured Link: Disruptive Technology and the Role of the Auditor
Featured Link: ESG’s Role in Managing COVID-19 Impacts and Risks
Featured Link: How COVID-19 Taught New Ways to Work




Week of July 27, 2020

Announcement: KnowledgeLeader's Top 10 Pages: Q2 2020
Audit Report: Financial Close Review Audit Report
Audit Report: Internal Audit Risk Assessment Report
Policy: Code of Business Conduct Policy
Work Program: Business Continuity Management Audit Work Program
Work Program: Disaster Recovery Audit Work Program
Newsletter: COVID-19: Paradigm Shift in the Boardroom
Newsletter: Getting There Eventually: Finding Equilibrium in Uncertain Times Part 1 — Build on Your Strengths
Hot Issue Article: The COVID-19 Effect on IPOs: Pre-Public Firms Press ‘‘Pause’’ for Now, but IPO Readiness Must Continue
Hot Issue Article: COVID-19 and SOX: Practical Considerations While Navigating the Crisis
Featured Link: Pandemic-Related Legal Risks That You Can't Afford to Ignore
Featured Link: Four Key COVID-19 Audit Risks for 2020 Year-Ends




Week of July 20, 2020

Benchmarking Report: 2020 Sarbanes-Oxley Compliance Survey
Audit Report: Back-Office Process Optimization Report
Audit Report: Purchase-to-Payment Review Audit Report
Questionnaire: Internal Audit Risk Assessment Questionnaire
Questionnaire: System Development Life Cycle Questionnaire
Job Description: Senior Vice President of Internal Audit Job Description
Policy: Company Holiday Policy (United States)
Work Program: Corporate Treasury Review Audit Work Program
Audit Analytics Article: Impacts of COVID-19 on Late Filings
Hot Issue Article: Cybersecurity Should Be a High Priority for Media Companies Making Crisis Management Plans
Hot Issue Article: FEMA Funding $$$$ Beginning With the End in Mind: COVID-19 Efforts
Hot Issue Article: Risks at the Intersection of Talent, Culture, Innovation and Technology
Featured Link: How CFOs Can Push Past Fear to Resilience and Resurgence




Week of July 13, 2020

Performer Profile: Zain Group: The Front Lines of Internal Audit Innovation
Audit Report: Accounts Payable Review Audit Report
Audit Report: Accounts Receivable Credit and Collections Audit Report
Benchmarking Tool: Manage Legal and Ethical Issues Key Performance Measures (KPIs)
Job Description: Chief Risk Officer Job Description
Job Description: Director of Internal Audit Job Description
Memo: Audit Planning Memo
Request For Proposal: Request for Proposal: Internal Audit Co-Sourcing/Outsourcing
Audit Analytics Article: Class Action Lawsuits and Regulatory Litigation Related to COVID-19
Hot Issue Article: Automation ⁠— Healthcare’s Next Great Workforce
Hot Issue Article: Remote Workforce Challenges — Managing Employee Productivity
Featured Link: Three Ways COVID-19 is Accelerating Digital Transformation in Professional Services




Week of July 6, 2020

Featured CPE Webinar: Adjusting for the New Normal: Workplace Return Considerations
Featured CPE Webinar: Aftermath of COVID-19: Construction Roadmap to Recovery
Charter: Compensation Committee Charter
Charter: Nominating and Governance Committee Charter
Charter: Audit Committee Charter
Policy: Credit and Collections Policy
Work Program: Accounts Receivable/Collections Audit Work Program
Performer Profile: TD Bank Group: Assigning a Human Face to Internal Audit Transformation
Audit Analytics Article: COVID-19 Affects Transaction Agreement for L Brands, Inc.
Hot Issue Article: The CARES Act: Understanding Expectations for Healthcare Providers
Hot Issue Article: An Intelligent Workplace Can Help Finance Leaders Navigate the COVID-19 Turbulence and Future Disruptions
Featured Link: In Pursuit of Better Analytics




Week of June 29, 2020

Featured CPE Webinar: Aftermath of COVID-19: Construction Roadmap to Recovery
Featured CPE Webinar: Adjusting for the New Normal: Workplace Return Considerations
Charter: Corporate Audit Department Charter
Questionnaire: SWOT Questionnaire
Policy: Fixed Assets Policy
Policy: Purchasing Policy
Work Program: Corporate Responsibility Audit Work Program
Work Program: IT Asset Management Audit Work Program
Work Program: Construction Contracts Audit Work Program
Hot Issue Article: COVID-19 Crisis Exposes Flaws in Master Data Sets
Hot Issue Article: Insurers Targeted in UK Supervisory Authorities’ Latest Effort to Develop Formal Operational Resilience Regulations
Hot Issue Article: Gender Diversity Can Aid Cybersecurity: CISO Panel Suggests Keys to Greater Female Participation
Featured Link: Leasing and COVID-19 – Cash Flow Opportunities and Accounting Considerations




Week of June 22, 2020

New KLplus CPE Course: Apply the Concept of Agile to Deliver Next-Generation Internal Auditing
Audit Report: Enterprise Risk Management Audit Report
Audit Report: Payroll Review Audit Report
Policy: Disaster Recovery Team Policy
Work Program: Bank Branch Internal Audit Work Program
Work Program: VoIP Audit Work Program
Performer Profile: Occidental Petroleum Corporation: Drilling Down on Data
Article: Next-Gen Risk Management: How Do Machines Make Decisions?
Audit Analytics Article: Critical Audit Matters in Audit Committee Disclosures
Hot Issue Article: Cybersecurity Trends in 2020: What to Expect and How to Prepare
Hot Issue Article: Succession Planning in Finance: Sourcing the Next Generation of Leaders




Week of June 15, 2020

Featured Event: SOX Compliance: COVID-19 Impacts on Fraud, Management Review Control Execution and SOC Reports
Charter: Disclosure Committee Charter
Policy: Email Policy
Policy: Finance End-User Computing Policy
Policy: Fraud Response Policy
Policy: IT Change Management Policy
Work Program: Data Center Review Audit Work Program
Hot Issue Article: Internal Audit Applications of AI: It Doesn’t Have to Be Complicated to Be Effective
Hot Issue Article: The Implications of COVID-19 on Power and Utility Services
Hot Issue Article: Make ESG Part of the Public Company Readiness Checklist — Your Valuation Could Depend on It
Hot Issue Article: CECL and the New AICPA Practice Aid (Part 2): Financial Statement Presentation and Enhanced Financial Statement Disclosures
Hot Issue Article: SEC Joins the PCAOB in Emphasizing the Importance of the Audit Committee’s Role
Featured Link: Five Accounting and Reporting Considerations Before Reopening




Week of June 8, 2020

Benchmarking Tool: Developing Budgets Key Performance Indicators (KPIs)
Questionnaire: Control Rationalization and Cost-Effectiveness Questionnaire
Regulatory Update: FASB Decides to Extend Effective Date of Revenue Recognition and Leases Standards for Certain Entities
Hot Issue Article: Next-Gen Internal Audit: What Do We Mean When We Talk About Agile Audit?
Hot Issue Article: Utilizing Technology to Streamline Documentation, Coding and Billing Requirements of COVID-19 Cases
Featured Link: The Next Generation of Internal Audit: Harnessing Value From Innovation and Transformation
Featured Link: How to Keep the Bankers and Investors on Your Side During a Recession
Featured Link: Three Tips for Better Audit Communications




Week of June 1, 2020

Featured Webinar: 2020 Sarbanes-Oxley Compliance Survey
Featured Webinar: How Should You Communicate with Customers During a Crisis?
Performer Profile: Synchrony: Investing in a Data-Driven, Digital Future for Internal Audit
Audit Report: IT Internal Audit Report
Benchmarking Tool: Manage Inventories Key Performance Indicators (KPIs)
Benchmarking Tool: Warehouse and Storage Key Performance Indicators (KPIs)
Questionnaire: Sarbanes-Oxley (SOX) Sections 302 and 404 Integration Questionnaire
Questionnaire: Inventory Management Questionnaire
Questionnaire: Risk Oversight and Risk Management Questionnaire
Memo: Data Governance Audit Scoping Memo
Model: IT Governance Capability Maturity Model (CMM)
Audit Analytics Article: Decade of Data: Trends in Audit Fees Across Europe
Hot Issue Article: Section 1135 Waivers: “Patients Over Paperwork” Does Not Mean NO Paperwork
Hot Issue Article: In Latest Operational Resilience Proposals for UK Institutions, Regulators Outline Expectations for Outsourcing Arrangements and Third-Party Risk Management
Hot Issue Article: The 2020 Audit Committee Agenda: Asking the Right Questions
Featured Link: U.S. Federal Buildings Put Away the Welcome Mat as Coronavirus Hits
Featured Link: U.S. Companies Announced 633 Job Cuts From Coronavirus So Far




Week of May 25, 2020

Featured Event: Lessons Learned: The Board of Directors View of Managing Through a Crisis
Featured Event: How Should You Communicate with Customers During a Crisis?
Hot Issue Article: SOX Risk Assessment in the Time of COVID-19
Hot Issue Article: After the Virus: Reassessing and Future-Proofing Your Business From a Customer Experience Perspective
Benchmarking Tool: Accounts Payable Process Key Performance Indicators (KPIs)
Questionnaire: SWOT Questionnaire
Guide: Inventory Management Training Guide
Model: IT General Controls Capability Maturity Model (CMM)
Methodology: Project Management Methodology
Policy: Inventory Valuation Policy
RCM: Manage Inventories RCM
RCM: Manage Service Contracts: Entering Contracts into the System RCM
RCM: Manage Service Contracts: Monitoring Existing Contracts RCM
RCM: Select and Manage Suppliers RCM
Work Program: IT General Controls Audit Work Program
Work Program: Inventory Audit Work Program




Week of May 18, 2020

Guide: Risk Assessment Guide
Guide: Data Governance Guide
Guide: PMO Interim Status Reporting Guide
Guide: Purchase-to-Payment Leading Practices
Checklist: PMO Change Control Form
Policy: Contingent Liabilities Policy
Policy: Information Security Development Policy
Policy: Inventory Policy
Policy: Order Management Policy
RCM: Manage Service Contracts RCM
Work Program: IT Vendor Management Audit Work Program
Work Program: Remote Site Visit Audit Work Program
Work Program: Order Management Process Audit Work Program
Hot Issue Article: SOC Reports: Anticipating Challenges Can Help Minimize Disruption of SOX Compliance Programs




Week of May 11, 2020

Featured Event: Focusing on the Risk Assessment Process in a Dynamic Environment
Benchmarking Tool: Channel Effectiveness Risk Key Performance Indicators (KPIs)
Benchmarking Tool: Measure Organizational Performance Key Performance Indicators (KPIs)
Questionnaire: Working Capital Management Questionnaire
Questionnaire: Executive Sponsorship Change Management Questionnaire
Questionnaire: Inventory Management Appraisal Questionnaire
Policy: Acquisition Policy
Policy: Confidentiality Policy
Policy: Encryption Key Management Policy
Work Program: Application Controls Audit Work Program
Work Program: Executive Compensation Audit Work Program
Audit Analytics Article: Audit Fees of the S&P 500
Featured Link: Pandemic and Looming Recession Demand Internal Audit to Step Up
Featured Link: CFOs Respond Rapidly to Pandemic




Week of May 4, 2020

Benchmarking Tool: Manage Improvement and Change Key Performance Indicators (KPIs)
Benchmarking Tool: Affiliations Risk Key Performance Indicators (KPIs)
Audit Report: Business Continuity Management Audit Report
Audit Report: Business Continuity Software Research Report
Questionnaire: Business Process Re-Engineering Questionnaire
Questionnaire: Enterprise Risk Management (ERM) Integration Strategy Questionnaire
Questionnaire: Change Recognition Process Questionnaire
Guide: Capital Project Management Risks Guide
Guide: Business Continuity Planning Guide
Methodology: Six Elements of Infrastructure for Data Analytics
Policy: IT Change Management Policy
Policy: Vendor Selection Policy
Policy: Freight Claims Policy
Policy: Accrued Liabilities Policy
Policy: Allowance for Doubtful Accounts Policy
Work Program: Returned Checks Audit Work Program
RCM: Manage Cash Flow/Treasury RCM




Week of April 27, 2020

Featured Webinar: COVID-19 and SOX: Practical Considerations While Navigating the Crisis
Regulatory Update: COVID-19 Crisis Drives FASB to Propose Delays to Effective Dates of Revenue Recognition and Lease Accounting Standards for Certain Entities
Regulatory Update: Treasury Department Issues More Detailed Guidelines for Small Business Paycheck Protection Program
Newsletter: COVID-19’s Workplace Disruption: A Test of Board Resiliency
Benchmarking Tool: Enterprise Security Key Performance Indicators (KPIs)
Questionnaire: Outsourcing, Alliances and Joint Ventures Risk Questionnaire
Questionnaire: Supply Chain Risk Questionnaire
Model: Capability Maturity Model (CMM)
Model: Contract Management Capability Maturity Model (CMM)
Model: Vendor Management Capability Maturity Model (CMM)
Policy: Vendor Contract Library Management Policy
Policy: Accounts Receivable Policy
Policy: Accounts Payable Policy
Policy: Vendor Contracting Policy
Policy: Vendor Database Management Policy
Work Program: Export Compliance Audit Work Program
Work Program: Freight Management Audit Work Program
Work Program: Supply Chain Audit Work Program
Work Program: Vendor Review Audit Work Program
Feature Webinar Series: Protiviti's Enterprise Resilience CPE Webinar Series