KNOWLEDGELEADER'S TOP 25 PAGES OF 2021
1. Enterprise Risk Management Questionnaire
This questionnaire can be used when analyzing an organization's enterprise risk management strategy.
2. Accounts Receivable Aging and Collections Process Flow
This process flow outlines the accounts receivable aging and collection process.
3. Human Resources (HR) Process and Compliance Audit Report
This sample human resources process and compliance internal audit report focuses on time reporting, payroll, recruiting, hiring and termination.
4. Treasury and Cash Management Process Flow
This tool includes two sample process flows that can be used as a general guide to understanding and reviewing the steps in an organization's treasury and cash management process.
5. Order-to-Cash Risks Guide
This sample document can be used as a guide to mitigating risks common to an organization's order-to-cash process.
6. IT General Controls Questionnaire
This sample questionnaire provides several COBIT areas and related control objectives for each IT general control.
7. Enterprise Risk Management Key Performance Indicators (KPIs)
This tool contains key performance indicators and questions an organization can use to evaluate its enterprise risk management process.
8. Preliminary Controls Self-Assessment Questionnaire
This document includes eleven sample questionnaires that internal audit can use to evaluate management's view of the organization's internal control environment.
9. Fraud Detection Guide
This tool includes three guides that provide standards and steps organizations can use for effective fraud detection.
10. Common Fraud Scenarios Guide
This tool contains three guides that can be used by auditors to identify and mitigate common fraud schemes.
11. Business Continuity Management Audit Work Program
This tool contains three sample work programs that provide general steps organizations can take when conducting a business continuity management audit.
12. Physical Inventory Count Memo
This sample memo provides physical inventory instructions that a company can use to compare counted quantities to on-hand quantities in order to identify discrepancies.
13. Annual Internal Audit Plan Report
This tool includes two sample audit reports that outline the approach employed by internal audit to develop an audit plan for core audits and hot spots.
14. Risk Management Policy
This tool contains three sample policies that establish standards and procedures with a common and systematic approach for managing risk across a company.
15. Internal Control Review Conclusion/Opinion Guide – Writing Example
This sample outlines writing examples for conclusions and opinions on an internal control review.
16. Construction Contracts Audit Work Program
This tool contains three sample work programs that highlight general steps organizations should follow when conducting a construction contract audit.
17. Project Management Office (PMO) Audit Work Program
This sample tool contains two work programs that provide general steps organizations should take when conducting a project management office (PMO) audit.
18. Entity-Level Controls Fraud Questionnaire
This sample includes a list of questions to consider while checking an organization's entity-level controls for fraud.
19. System Post-Implementation Audit Work Program
This tool contains two sample audit programs designed to assess the usage, supporting information technology processes and infrastructure for an implemented system or application.
20. Segregation of Duties and Logical Access Guide
This sample explains the concept of segregation of duties, including its types, importance, risks, and the role of internal audit/management/external audit. It also includes a sample Segregation of Duties Maturity Model that can be customized to your organization.
21. Sarbanes-Oxley Auditor Walkthrough Guide
This sample document can be used as a guide to help prepare company personnel for the walkthrough process related to Sarbanes-Oxley Section 404 compliance.
22. System Implementation Audit Work Program
The purpose of this work program is to provide the general steps used to review the system implementation process.
23. Compliance Overview Questionnaire
This tool contains 24 sample questionnaires that provide organizations with key risks, expected key controls and questions to consider when ensuring compliance with various policies, regulations and processes.
24. Systems and Data Audit Work Program
This sample work program can be used by auditors to identify and mitigate risks associated with an organization's critical systems and software.
25. IT Disaster Recovery Plan Assessment Checklist
This tool provides questions to consider for IT disaster recovery plan assessment. The focus areas include project initiation and management, risk assessment, and business impact analysis.
CCH TAX AND ACCOUNTING - ACCOUNTING RESEARCH MANAGER UPDATES
Weekly Summary of Accounting, SEC, and Auditing Developments
- Supplier Finance Programs –FASB Proposes to Enhance Transparency around Supplier Finance Programs
- Form AP –PCAOB Updates Staff Guidance for Form AP
- HFCAA –PCAOB Makes HFCAA Determinations Regarding Mainland China and Hong Kong
- Shareholder Proposals –SEC Staff Publishes Guidance on Personally Identifiable or Sensitive Information in Rule 14a-8 Submissions
- SEC –SEC Commissioner Roisman Resigns
- EDGAR –SEC Publishes Updated EDGAR Filer Manual
- Form CRS –SEC Committee Provides Guidance on Form CRS Disclosures
- Joint Ventures –New Edition of Interpretation on Investments - Subsidiaries, Joint Ventures and Other Associates Published
- FASB Agenda –FASB Discusses its Agenda
- Segment Reporting –FASB Discusses Segment Reporting
- Life and Health Insurance Entities –New Edition of Audit and Accounting Guide