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 November 30, 2020


Charter: Enterprise Risk Management (ERM) Committee Charter
Audit Report: Annual Internal Audit Plan Report
Questionnaire: Process Owner Self-Assessment Questionnaire
Questionnaire: Compliance Efficiencies Questionnaire
Policy: HIPAA PHI Policy
Policy: Bad Debt Policy
Regulatory Update: PCAOB Issues Interim Analysis Report on Initial Impact of CAM Requirements
Audit Analytics Article: 2020 Audit Committee Transparency Barometer
Hot Issue Article: Process Analytics Provides Edge in Coping With Pandemic-Stricken Supply Chains
Hot Issue Article: Re-Entry Considerations for Finance as Companies Begin to Re-Open
Featured Link: Internal Auditors: Be Trusting But Skeptical
Featured Link: Cybersecurity Awareness Month: 20 Questions Internal Auditors Should Be Asking
Featured Link: Six Privacy Considerations for Auditors





Week of November 23, 2020


Audit Report: Ethics and Compliance Hotline Leading Practices
Audit Report: Predictive Analytics Guide
Audit Report: Integrated Audit Committee Plan Report
Questionnaire: Segregation of Duties Questionnaire: Significant Cash Disbursement Applications
Questionnaire: Electronic Discovery Questionnaire
Questionnaire: Entity-Level Controls Fraud Questionnaire
Questionnaire: Code of Conduct Questionnaire
Questionnaire: Managing Outsourcing and Offshoring Risk Questionnaire
Questionnaire: Segregation of Duties Questionnaire: Financial Controls
Questionnaire: Segregation of Duties Questionnaire: Controls for Significant Accounting Applications
Questionnaire: Business Ethics Questionnaire
Questionnaire: Anti-Fraud Program Evaluation Questionnaire
Guide: Ethics Program Guide
Methodology: Fraud/Integrity Risk Methodology
Policy: Code of Business Conduct Policy
Policy: Foreign Corrupt Practices Act Policy
Policy: Fraud Response Policy
Policy: Email Policy
Policy: Record Disposal and Retention Policy
Work Program: Foreign Corrupt Practices Act (FCPA) Audit Work Program





Week of November 16, 2020


Benchmarking Report: 2020 Finance Trends Survey Report
Audit Report: Entity-Level Controls Assessment Report
Questionnaire: Risk Management Executive Committee Questionnaire
Questionnaire: Project Management Office (PMO) Strength Questionnaire
Policy: Confidentiality Policy
Benchmarking Tool: Payroll and HR Leading Practices
Regulatory Update: Protiviti Flash Report: FBI Warns of Ransomware Assault on the Healthcare and Public Health Sector
Hot Issue Article: Compliance Assurance During the Time of COVID-19 – And Beyond
Hot Issue Article: New SOX Survey: COVID-19 Environment Further Drives Need for Greater Automation and Technology Adoption for Compliance Processes
Featured Link: Internal Audit, COVID-19 Risks and the Year Ahead
Featured Link: Tips for Single Audits Amid Pandemic Uncertainty
Featured Link: SEC Changes Disclosure Rules for Banks




Week of November 9, 2020


Newsletter: Going Digital: The Future Auditor in Action
Audit Report: Executive Report on Internal Controls
Questionnaire: Risk Control Specialists Questionnaire
Questionnaire: Vendor Assessment Questionnaire
Questionnaire: Process-Based Self-Assessment Request Questionnaire
Policy: Capital Assets Policy
Policy: Cash Policy
Benchmarking Tool: Financial Ratio Key Performance Indicators (KPIs)
Hot Issue Article: COVID-19 Crisis Highlights the Value of Agile Auditing
Hot Issue Article: Mortgage Servicers Must Act Now to Implement Latest COVID-19 Payment Deferral Program
Featured Link: Capital Allocation: How to Emerge From the Pandemic in a Stronger Position
Featured Link: Building a Privacy Focus Area Using COBIT and the NIST Privacy Framework
Featured Link: We Are Here to Help You — This Time We (Really) Mean It





Week of October 26, 2020


Top 10 Tools — Q3 2020:

1. Entity-Level Controls Risk Assessment Questionnaire
2. AR and Cash Application Process Flow
3. Audit Planning Memo
4. Internal Audit Risk Assessment Questionnaire
5. Accounts Payable RCM
6. Internal Audit Performance Measures Key Performance Indicators (KPIs)
7. Enterprise Risk Management Questionnaire
8. Inventory Policy
9. Data Analytics by Business Process
10. Accounts Receivable Aging and Collections Process Flow

Top 10 Publications — Q3 2020:

1. A Guide to Business Continuity Management – Top 15 Frequently Asked Questions (July 2020)
2. Guide to Internal Audit
3. Agile Internal Audit: How to Audit at the Speed of Risk
4. COVID-19 Impacts on Accounting, Reporting and Internal Controls
5. Zain Group: The Front Lines of Internal Audit Innovation
6. 2020 Sarbanes-Oxley Compliance Survey
7. 2020 Internal Audit Capabilities and Needs Survey
8. SOX Risk Assessment in the Time of COVID-19
9. 2020 Trends in Cybersecurity Breach Disclosures
10. The Updated COSO Internal Control Framework

Week of October 19, 2020


Booklet: Internal Auditing Around the World: Volume 16
Audit Report: Accounts Receivable Credit and Collections Audit Report
Questionnaire: Process Owner Accountability Questionnaire
Questionnaire: Effective Internal Controls Over Financial Reporting (ICFR) Testing Questionnaire
Policy: Record Management Policy
Charter: Audit Committee Charter
Work Program: System Pre-Implementation Audit Work Program
Hot Issue Article: Treasury Department Weighs in on Contentious BI Claims Dispute
Hot Issue Article: Going Back to the Office: Determining Key Personnel Risk in a New Reality
Hot Issue Article: Risk Awareness and Analytic Insight: Driving Audit Into the Future
Featured Link: Introducing the IIA's Competency Framework: What It Is
Featured Link: Companies Use Full Array of Tools to Navigate the Pandemic
Featured Link: For Internal Audit, Success Boils Down to Five "A"s
Featured Link: COVID-19 Challenges to Forensic Accounting




Week of October 12, 2020


Audit Report: Business Continuity Management Audit Report
Questionnaire: Enterprise Risk Management (ERM) Results Questionnaire
Questionnaire: Process-Level Analytics Questionnaire
Policy: Delegation of Authority Policy
Policy: Code of Business Conduct Policy
Regulatory Update: Provider Relief Fund — Post-Payment Reporting Requirements
Article: Strategies for Reducing Retail Shrink During Challenging Times
Hot Issue Article: So You Had a Plan…Resetting the Technology Portfolio to Align With the Re-Emergence Strategy
Hot Issue Article: Opportunities Abound in Pandemic Re-Emergence Planning
Featured Link: Strong and Effective Internal Audit Is Essential to Keeping Companies Out of Trouble
Featured Link: Is Working Remotely the Future of Finance?
Featured Link: IT Governance and the COVID-19 Pandemic
Featured Link: Video Interview Tips for Forensic Accountants and Auditors




Week of October 5, 2020

Questionnaire: Risk Tracking and Exception Reporting Questionnaire
Questionnaire: Internal Controls Over Financial Reporting (ICFR) Deficiencies Questionnaire
Audit Report: Audit Committee Report - Internal Audit Update
Policy: Data Backup and Retention Policy
Policy: Information Technology (IT) Security Policy
Policy: Paid Time Off Policy
Hot Issue Article: Managing and Mitigating Credit Risks and Losses Through the Crisis and Beyond
Hot Issue Article: A Finance Labor Model Tailor-Made for Navigating Crises
Hot Issue Article: Paycheck Protection Program: A Good Idea Going Bad?
Featured Link: How Public Sector Finance Management Can Adjust to COVID-19
Featured Link: Five Things Internal Audit Must Tell the Audit Committee Now!
Featured Link: Don’t Let COVID-19 Kill Your Deal
Featured Link: New CPA Licensure Model Embraces Core, Deeper Knowledge




Week of September 28, 2020

Featured Event: Exploring the Next Generation of Internal Auditing | 2020 Internal Audit Capabilities and Needs Survey CPE Webinar
Charter: Corporate Audit Department Charter
Audit Report: Accounts Payable Review Audit Report
Questionnaire: Internal Control Process Improvement Questionnaire
Policy: Risk Management Policy
Policy: Accounts Payable Policy
Work Program: Project Management Office (PMO) Audit Work Program
Work Program: Service-Level Controls Audit Work Program
Audit Analytics Article: PCAOB Debuts New Inspection Report Format
Hot Issue Article: The Pandemic Crisis Draws Sharp Contrast Between Digital Leaders and the Rest
Hot Issue Article: A Different Front in the COVID-19 Outbreak: Information Security
Featured Link: ​​Work-From-Anywhere Future Exposes Holes in Operational Strategy
Featured Link: ​​Is ESG All About the ‘G’? That Depends on Your Time Horizon




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
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