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 January 25, 2021


Benchmarking Report: 2021 IT Audit Benchmarking Survey
Policy: Social Media Policy
Policy: IT and Telephony Systems Acceptable Use Policy
Work Program: Accounts Payable Invoice Audit Work Program
Audit Report: Treasury Review Audit Report
Process Flow: Close-the-Books Process Flow
Hot Issue Article: Data Privacy Isn’t Just One and Done: How to Stay on Top of Changes and Ensure Ongoing Compliance
Hot Issue Article: CECL and the AICPA Practice Aid (Part 4): Modeling Considerations and COVID-19
Performer Profile: TopBuild Corp.: Installing an Analytics Champion
Article: Adjusting Internal Audit Priorities in Healthcare Organizations
Featured Link: AICPA White Paper Tackles Blockchain and SOC for Service Organization Reports
Featured Link: 10 Internal Audit Thought Leaders of 2020
Featured Link: Developing a Strong Fraud-Mitigation Program




Week of January 18, 2021


Benchmarking Report: 2020 Finance Trends Survey Report: Technology, Media and Telecommunications Industry Group Results
Guide: Performance Measures Guide
Policy: Collections Quality Assurance Policy
Policy: Printer Policy
Benchmarking Tool: Warehouse and Storage Key Performance Indicators (KPIs)
Benchmarking Tool: Lockbox Accounts Key Performance Indicators (KPIs)
Regulatory Update: SolarWinds Vulnerability Update – Indicators of Compromise and Recommended Actions
Regulatory Update: U.S. Addresses Long-Standing Gap in its AML Compliance Regime
Hot Issue Article: Get Ready to Resume Elective Procedures and Surgeries
Hot Issue Article: LIBOR Transition During the Pandemic: Is Your Program Management Office Ready to Take on the Challenge?
Featured Link: Hire a Chief Procurement Officer – You Can't Afford Not To
Featured Link: Are We Ready to Move Beyond COVID-19 Risks?
Featured Link: Attracting and Keeping Clients During COVID-19
Featured Premium Content: IT Governance Capability Maturity Model (CMM)




Week of January 11, 2021


Audit Report: Site Review Audit Report
Benchmarking Tool: Internal Audit Key Performance Indicators (KPIs)
Questionnaire: Internal Audit Feedback Questionnaire
Guide: Initial Public Offering (IPO) Guide
Policy: Mobile Device Acceptable Use Policy
Newsletter: 10 ESG Reporting Questions Directors Should Consider
Performer Profile: Lloyds Banking Group: Taking the Reins on Change to Drive Focused Innovation
Audit Analytics Article: PCAOB Adopts Amendments to Independence Rules, Announces 2020-2024 Strategic Plan
Hot Issue: Countdown to CCPA: The 5 Most-Asked Questions
Featured Link: ​Nine Tips for Successful Auditing of Revenue Recognition
Featured Link: New IIA Report Yields Valuable Clues on Risks for 2021
Featured Premium Content: Provide Financial Information to External Parties: 10-K Preparation RCM




Week of December 21, 2020

Audit Report: Risk Assessment and Internal Audit Plan
Guide: Cloud-Based Services Risks Guide
Work Program: Purchasing Rebates Audit Work Program
Audit Analytics Article: COVID-19 Lawsuits Continue to Pose Ongoing Risk
Hot Issue Article: For Financial Industry, Post-Pandemic Resilience Building Should Focus Equally on Operational Successes and Failures
Hot Issue Article: Taking Physical Inventory While Working Remotely — A Unique Challenge in Manufacturing
Hot Issue Article: SOX Compliance Under COVID-19: The Show Must Go On (Part 1)
Hot Issue Article: Assessing Risk in Dynamic Times: Challenge Brings Opportunity to Internal Audit
Newsletter: Operational Resilience Gets a Makeover in the ‘‘New Normal’’
Featured Premium Content: Drafting and Reporting Financial Statements RCM
Featured Link: ​Cybersecurity Provides Opportunities for Auditors to Serve
Featured Link: Three Narratives Driving CFO Priorities in the Covid-19 Era and Beyond




Week of December 14, 2020


Newsletter: Setting the 2021 Audit Committee Agenda
Newsletter: One Year Later: Does The Business Roundtable Statement Matter?
Audit Report: Sarbanes-Oxley Section 404 Status Report
Questionnaire: Evaluation of Control Deficiencies Questionnaire
Questionnaire: Common Risk Language Questionnaire
Guide: Business Continuity Planning Guide
Policy: Chart of Accounts Policy
Work Program: Firewall Audit Work Program
Hot Issue Article: Transparency, Empathy, Consistency, Frequency – Keys to Crisis Communications
Hot Issue Article: Lessons Learned from COVID-19: A Discussion for Board Members
Performer Profile: Campari Group: Serving Up a Potent Mix of Data Analytics and Process Mining
Featured Link: Low Demand Leads to Shrinking Energy Industry Valuations
Featured Link: What CFOs Can Do About Diversity
Featured Link: Why Build a Cybersecurity Culture?
Featured Link: SEC Aims to Reduce Unnecessary Auditor Independence Red Flags




Week of December 07, 2020


Regulatory Update: The Biden Administration: The First 100 Days and Winners and Losers
Guide: Business Intelligence Overview and Guide
Audit Report: Internal Audit Risk Assessment Audit Committee Report
Questionnaire: Self-Assessment Tool Questionnaire
Questionnaire: Internal Control Structure Validation Questionnaire
Checklist: Monthly Financial Close Process Checklist
Audit Analytics Article: SOX 404 Disclosures: A Sixteen-Year Review
Hot Issue Article: Bank Culture Reform in Hong Kong
Hot Issue Article: Rise of the SPACs: Understanding the Risks and Rewards in This Vogue IPO Vehicle
Performer Profile: Campari Group: Serving Up a Potent Mix of Data Analytics and Process Mining
Featured Link: Bring the Remote Work Trend Into Your Accounting Classroom
Featured Link: Europe's Internal Auditors Are Already Identifying the Risks for 2021
Featured Link: Audit Committee Cybersecurity Disclosures Rising in Proxy Statements
Featured Link: Suspicious Internal Audit Deaths Demand Answers





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 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 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

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

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

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