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 June 7, 2021


Newsletter: Board Effectiveness: The Fed’s Guidance Speaks to Resiliency
Benchmarking Tool: Process Alignment Risk Key Performance Indicators (KPIs)
Job Description: Vice President, Internal Audit/Chief Audit Executive Job Description
Job Description: Director of IT Job Description
Work Program: Privacy Audit Work Program
Work Program: Security Audit Work Program
Work Program: System Pre-Implementation Audit Work Program: Sample 2
Hot Issue Article: Counting on Cycle Counts? A Re-Think May Be in Order
Hot Issue Article: Hard Times Bring Out the Best in People — Well, Not Always
Hot Issue Article: High Stakes: Evolving Trade Rules Require Solid Third-Party Risk Management
Recommended Resource: AICPA Releases New Certificate on Data Analytics Core Concepts
Recommended Resource: Single Audit: Pandemic Aid and Major Program Determinations
Recommended Resource: SBA Unveils Initial Restaurant Revitalization Fund Results




Week of May 31, 2021


Benchmarking Report: 2021 Internal Audit Capabilities and Needs Survey
Benchmarking Tool: Opportunity Cost Risk Key Performance Indicators (KPIs)
Benchmarking Tool: Affiliations Risk Key Performance Indicators (KPIs)
Guide: Guide to Implementing a Self-Assessment Program
Job Description: Senior Internal Auditor Job Description
Job Description: Vice President, Corporate Audit Job Description
Newsletter: The Top Risks for the Next Decade: A Global Perspective
Hot Issue Article: Setting the 2021 Audit Committee Agenda: Your Questions Answered
Hot Issue Article: A Farewell to Paul Sarbanes
Hot Issue Article: Pandemic-Driven Issues Complicating Tech CFOs’ 2021 Spending Decisions
Recommended Resource: IIA Announces 2021 Recipients of American Hall of Distinguished Audit Practitioners
Recommended Resource: Sixty-Eight of 77 Industries Significantly Affected By Climate Risk, SASB Says
Recommended Resource: American Rescue Plan Act Enacts Many Tax Provisions




Week of May 24, 2021


Audit Analytics Article: Insights from COVID-19 References in CAMs
Guide: Self-Assessment Survey Design Guide
Job Description: Director of IT Project Management Job Description
Policy: Firewall Administration Policy
Policy: Virus Protection Policy
Policy: Password Security Policy
Audit Analytics Article: Q1 2021 IPOs: Auditor Market Share and Stats
Hot Issue Article: SPACs Are Hot But Be Well Prepared — The SEC Is Watching
Performer Profile: SF Express: Digital Agile Audits Focus on Stakeholders’ Needs
Featured Link: Key Considerations for Business Continuity and Disaster Recovery
Featured Link: Can Accounting Firms Mandate Vaccines?
Featured Link: Getting Back to Growth




Week of May 17, 2021


Charter: Emergency Executive Committee Charter
Charter: IT Change Advisory Board Charter
Charter: Business Continuity Program Charter
Questionnaire: SWOT Analysis Questionnaire
Questionnaire: Executive Sponsorship Change Management Questionnaire
Audit Report: Business Continuity/Disaster Recovery Program Assessment Report
Benchmarking Tool: Channel Effectiveness Risk Key Performance Indicators (KPIs)
Benchmarking Tool: Manage Inventories Key Performance Indicators (KPIs)
Work Program: IT General Controls Audit Work Program
Work Program: IT Vendor Management Audit Work Program
Featured Link: Diversity, Equity and Inclusion (DEI) Can Be an Invaluable DIY Project
Featured Link: May Is International Internal Audit Awareness Month
Featured Link: The Pandemic Pushed Us Forward. Let’s Keep Evolving




Week of May 10, 2021


Performer Profile: Zurich Insurance Company Ltd: The Leading Edge of Internal Audit Transformation
Benchmarking Tool: External Financial Information Key Performance Indicators (KPIs)
Benchmarking Tool: Data Integrity Risk Key Performance Indicators (KPIs)
Guide: Self-Assessment Value Proposition Guide
Job Description: Senior Director of Internal Audit Job Description
Policy: Internet Usage Policy
Hot Issue Article: 2021 Offers U.S. Oil and Gas Firms Challenges Laced With Opportunities
Hot Issue Article: Latest Payroll Rescue Aid for Airlines Compounds Compliance Workload
Hot Issue Article: SPACs Spotlight: Filings Trend Meets Fine Print in Latest SEC Statement
Featured Link: AICPA Names Four New Accounting Doctoral Scholars
Featured Link: CII Proposes Legislation on Diversity Disclosure and Multi-Class Shares
Featured Link: How the 2021 Busy Season Is Different




Week of May 3, 2021


Policy: Financial Close Policy: Capital Project Procedures
Job Description: Vice President, Chief Compliance Officer (CCO) Job Description
Guide: Risk Assessment Facilitation Guide
Benchmarking Tool: Records Management Risk Key Performance Indicators (KPIs)
Benchmarking Tool: Project Management Risk Key Performance Indicators (KPIs)
Hot Issue Article: To Meet Today’s Challenges, CAEs Must Stay Focused on Next-Gen Internal Audit Practices
Hot Issue Article: Proposed Rule for Drug Enforcement Administration Theft Reporting
Hot Issue Article: As Regulators Boost Market Surveillance Capabilities, Firms Should Enhance Self-Monitoring to Reduce Trading Violations
Article: Changes to Accounting Standards Offer Transformational Opportunities for Insurers, With Extended Time to Implement
Featured Link: The Week in GRC: Companies Face Surge in ESG Proposals and SEC Official Cautions on SPACS Growth
Featured Link: IIA Signs MOU With Vietnam's Ministry of Finance
Featured Link: Six Proactive Steps Accountants Can Take to Get Promoted in 2021




Week of April 26, 2021


Performer Profile: Microsoft Corporation: Leading With What’s Next in Agile Auditing
Audit Analytics Article: How the SEC’s Focus on Climate Change Might Affect Comment Letters
Benchmarking Tool: System Design Risk Key Performance Indicators (KPIs)
Benchmarking Tool: Channel Effectiveness Risk Key Performance Indicators (KPIs)
Guide: Enterprise Risk Management Summary Approach Guide
Policy: Enterprise Information Security Policy
Policy: Financial Close Policy: Bank Reconciliation Procedures
Work Program: Data Privacy Audit Work Program
Benchmarking Report: Executive Perspectives on Top Risks in 2021 and 2030: Energy and Utilities Industry Group Results
Hot Issue Article: A Tale of Two Crises — Hurricane Preparedness in the Midst of COVID-19
Hot Issue Article: Understanding Spend Is Key to Building Business Resilience in the New Normal
Hot Issue Article: Ongoing Risks of Government Lending Programs
Featured Link: PCAOB's 2021 Inspections Target Pandemic Concerns, Predictability
Featured Link: Meet Thanh Nguyen: Internal Audit — A Future Beyond Finance
Featured Link: Keys to Striking an Effective Balance As a Manager




Week of April 19, 2021


Benchmarking Report: Executive Perspectives on Top Risks in 2021 and 2030
Benchmarking Tool: Manage Inventories Key Performance Indicators (KPIs)
Benchmarking Tool: Communicate With Shareholders Key Performance Indicators (KPIs)
Benchmarking Tool: Manage Improvement and Change Key Performance Indicators (KPIs)
Memo: IT Network Security Scope Memo
Policy: Enterprise Assessment and Monitoring Policy
Policy: Enterprise Incident Response Policy
Hot Issue Article: Know Your Customer: It’s All About Risk
Hot Issue Article: Internal Audit Leaders Need to Step Up Next-Gen Innovation and Transformation Initiatives, Protiviti Survey Finds
Featured Link: PCAOB Establishes New Advisory Group for Standard Setting
Featured Link: IIA to Explore Improvements to International Professional Practices Framework
Featured Link: How CPAs Can Help Clients Combining Households During the Pandemic
Featured Link: Biden Signs PPP Deadline Extension Into Law




Week of April 12, 2021


Top 10 Tools — Q1 2021
1. Entity-Level Controls Risk Assessment Questionnaire
2. Audit Planning Memo
3. AR and Cash Application Process Flow
4. Internal Audit Risk Assessment Questionnaire
5. Accounts Payable RCM
6. Enterprise Risk Management Questionnaire
7. IT Data Management Policy
8. Accounts Receivable Aging and Collections Process Flow
9. Internal Audit Key Performance Indicators (KPIs)
10. Risk Assessment and Internal Audit Plan

Top 10 Publications — Q1 2021
1. 2021 IT Audit Benchmarking Survey
2. Rabobank: An Appetite for Audit Innovation
3. Starbucks Coffee Company: Brewing Up a Balanced Blend of Innovation, Productivity and Future-Focused Capabilities
4. 10 ESG Reporting Questions Directors Should Consider
5. Setting the 2021 Audit Committee Agenda
6. Remediating Internal Control Weaknesses During a Pandemic
7. The Top Risks in 2021: A Global Perspective
8. Salesforce: V2MOM and Setting a Vision for Salesforce Audit
9. Internal Auditing Around the World: Volume 16
10. Microsoft Discovers Multiple Zero-Day Exploits Being Used to Attack Exchange Servers




Week of April 5, 2021


Announcement: New COVID-19 Resources Page
Audit Analytics Article: Serving Their Purpose? Insights on Critical and Key Audit Matters
Benchmarking Tool: IT Performance Risk Key Performance Indicators (KPIs)
Benchmarking Tool: Manage Government Relations Key Performance Indicators (KPIs)
Guide: Auditing Corporate Governance Guide
Memo: Incentive Compensation Review Memo
Policy: Earnings Per Share Policy: Sample 2
Work Program: Business Continuity Management Audit Work Program
Performer Profile: Milaha: Challenging the Status Quo, Including From Within
Article: Architecting Your Cloud Infrastructure for Failure (and Resilience)
Hot Issue Article: Tech Can Help Oil and Gas Firms Survive Market Turmoil
Hot Issue Article: Post-Pandemic Real Estate Strategies: It Pays to Be Nimble
Featured Link: How to Nurture Your Accounting Staff During the Pandemic
Featured Link: Communication and Creativity Pay Off
Featured Link: Think of Digital Transformation as Modular and Nimble




Week of March 29, 2021


Regulatory Update: SEC Indicates Greater Interest in Climate Change Disclosures
Benchmarking Tool: Compliance Risk Key Performance Indicators (KPIs)
Benchmarking Tool: Enterprise Risk Management Key Performance Indicators (KPIs)
Benchmarking Tool: Implement Total Quality Management Key Performance Indicators (KPIs)
Memo: Security Access Badges Memo
Policy: Email System Policy
Policy: End-User Information Security Background Policy
Work Program: Building Contract Audit Work Program
Benchmarking Report: 2020 Finance Trends Survey Report: Four Ways Finance Leaders Strengthen Cybersecurity
Article: Top of Mind Compliance Issues for 2021 – The AML Act of 2020
Hot Issue Article: Management’s Reporting on the Control Environment During COVID-19: Extra Attention Is Required
Hot Issue Article: Persevering and Prospering in the Time of COVID-19: Accounts Payable
Featured Link: New Regulatory Focus on ESG Reporting
Featured Link: PEEC Addresses ‘Records Requests,’ Limits on Loaning Staff to Attest Clients
Featured Link: The Latest AIS Benchmarking Questionnaire Is Now Open




Week of March 22, 2021


Regulatory Update: Microsoft Discovers Multiple Zero-Day Exploits Being Used to Attack Exchange Servers
Regulatory Update: Virginia Becomes the Second State to Enact Consumer Privacy Law
Guide: Work Program Guide
Memo: Sarbanes-Oxley (SOX) Project Approach Memo
Policy: Accounts Payable Document Preparation Policy
Policy: Document Retention Program Policy: Sample 2
Policy: Password Security Policy
Benchmarking Tool: Build Lender Relationships Key Performance Indicators (KPIs)
Benchmarking Tool: Accounts Payable Process Key Performance Indicators (KPIs)
Hot Issue Article: The Critical Importance of Employee Well-Being in the Time of COVID-19
Hot Issue Article: Beyond Supply Chain Stopgaps: How Strategic Sourcing Can Drive Resilience in Today’s Market
Featured Link: Assessing Audit Risks During the Pandemic
Featured Link: ESG and Diversity Among Keys to Success, Investors Say
Featured Link: Advice From ENGAGE




Week of March 15, 2021


Performer Profile: Olympus Corporation: ‘‘T’’ Is for Transformation ... and Team
Questionnaire: Segregation of Duties Questionnaire
Policy: Data Classification Standard Policy
Policy: Document Retention Program Policy
Benchmarking Tool: Sourcing Risk Key Performance Indicators (KPIs)
Benchmarking Tool: Benchmark Performance Key Performance Indicators (KPIs)
Audit Analytics Article: Audit Opinion Types Available in Our Europe Database
Hot Issue Article: Furlough Planning: An Art and a Science Supported by Technology and Sound Change Management
Hot Issue Article: Suspicious Activity Reporting: Government Aid Programs in the Spotlight
Featured Link: Not-for-Profit Auditors Face New Challenges Amid Pandemic
Featured Link: Companies Should Disclose Plans for Net-Zero Carbon Economy, Says Fink
Featured Link: Six Tips for CPAs on Newest Round of PPP Funding




Week of March 8, 2021


Performer Profile: Rabobank: An Appetite for Audit Innovation
Work Program: Systems and Data Audit Work Program
Policy: Connection to Untrusted Network Standard Policy
Policy: Data Access and User Authentication Policy
Benchmarking Tool: Measure Organizational Performance Key Performance Indicators (KPIs)
Benchmarking Tool: Develop Public Relations Program Key Performance Indicators (KPIs)
Newsletter: The Top Risks in 2021: A Global Perspective
Audit Analytics Article: A Closer Look into Human Capital Management Disclosures
Hot Issue Article: Fintechs and Regulatory Compliance — A Happily Ever After?
Hot Issue Article: Healthcare Internal Audit During a Pandemic — Going From React to Rethink
Featured Link: It's Hard for Internal Auditors to "Follow the Risks" When There Is No Consensus
Featured Link: Are Boards Negligent When Internal Audit Heads Are Hired and Fired?
Featured Link: Many Boards Lacking ESG Expertise, Study Finds




Week of March 1, 2021


New KLplus CPE Training Course: The Next Generation of Internal Auditing
Questionnaire: Preliminary Controls Self-Assessment Questionnaire
Guide: Project Management Office Guide
Policy: Employee Business Expense Reimbursement Policy
Policy: Employee Stock Purchase Plan Policy
Benchmarking Tool: Applying Best Practices Across the Organization Key Performance Indicators (KPIs)
Benchmarking Tool: Warranty and Claims Key Performance Indicators (KPIs)
Newsletter: Unleash the Power of Adhocracy in the Face of Emerging Risks
Hot Issue Article: Automating Revenue — Healthcare Revenue Cycle Quick Wins Amid COVID-19
Article: Executing Successful Transactions: Key Considerations for Buyers
Featured Link: Advice From the Experts: Defending Audit Claims
Featured Link: Five Internal Audit Resolutions for 2021
Featured Link: Virtual Accounting: How to Succeed Remotely




Week of February 22, 2021


Performer Profile: Salesforce: V2MOM and Setting a Vision for Salesforce Audit
Questionnaire: Compliance Overview Questionnaire
Guide: Interview Essentials Guide
Policy: IT Change Management Policy
Newsletter: Setting Sights on Digital Transformation and Innovation
Audit Analytics Article: SPAC Popularity Continues to Grow
Hot Issue Article: Effective Third-Party Risk Management During COVID-19 and Beyond
Hot Issue Article: New Territory: Private Equity Firms Eye the 401K Market
Featured Link: Global Perspectives and Insights: The Three Lines Model – An Important Tool for the Success of Every Organization
Featured Link: Tips for Auditing in a COVID-19 Environment
Featured Link: The Board’s Role in Crisis Response