Site Review Audit Report
This document contains three sample reports that can be used by auditors to learn how other organizations facilitated a site review audit.
Internal Audit Key Performance Indicators (KPIs)
This tool includes three sample documents that provide guidance internal audit and management can use to evaluate their performance measurements.
Internal Audit Feedback Questionnaire
This tool includes three sample questionnaires that can be used by internal audit functions to gather client feedback and measure client satisfaction.
Initial Public Offering (IPO) Guide
This tool contains two sample guides that can be used for successfully handling and organizing a private company’s public transition.
Mobile Device Acceptable Use Policy
This sample policy defines standards, procedures and restrictions for end users required to access corporate data from mobile devices.
10 ESG Reporting Questions Directors Should Consider
This issue of Board Perspectives: Risk Oversight poses 10 questions boards should focus on to ensure sustainable and responsible ESG reporting.
Lloyds Banking Group: Taking the Reins on Change to Drive Focused Innovation
In this profile, Paul Day, chief internal auditor at Lloyds Banking Group, explains how his team has built a culture of innovation across the company.
AUDIT ANALYTICS ARTICLE
PCAOB Adopts Amendments to Independence Rules, Announces 2020-2024 Strategic Plan
Here, Audit Analytics analyzes the PCAOB’s targeted amendments to its interim independence standards applicable to lending arrangements between auditors and audit clients.
Countdown to CCPA: The 5 Most-Asked Questions
In this article, Protiviti’s Joel Wuesthoff and Pam Kamath answer the most frequently asked questions during a webinar on the first 100 days of the new California Consumer Privacy Act (CCPA).
Nine Tips for Successful Auditing of Revenue Recognition
A new standard and the disruption caused by the coronavirus pandemic make auditing revenue recognition difficult. These tips can help. Source: journalofaccountancy.com
New IIA Report Yields Valuable Clues on Risks for 2021
Richard Chambers highlights his five key observations from the Institute of Internal Auditor’s new 2021 report. Source: theiia.org
FEATURED PREMIUM CONTENT
Provide Financial Information to External Parties: 10-K Preparation RCM
This document outlines risks and controls common to 10-K preparation during the "provide financial information to external parties" process in a risk control matrix (RCM) format.
FEATURED KLplus CPE TRAINING COURSE
Women in Leadership: Building Your Infrastructure for Leadership
In this course, you'll learn how to conquer some of the challenges of career and family, including building a support system, overcoming the perfection mindset and reframing your limiting beliefs. The completed course is worth 0.5 CPE credits and by the end of the course, the learner will be able to:
CCH TAX AND ACCOUNTING - ACCOUNTING RESEARCH MANAGER UPDATES
Weekly Summary of Accounting, SEC, and Auditing Developments
- Discover the subject areas that will be covered in this course
- Identify negative mindsets that result when you don't challenge the myths about women in the workplace
- Identify the key elements of a personal brand
- Identify best practices for building a support system
- Identify ways to avoid adopting a perfection mindset
- Identify techniques to reframe limiting beliefs
TOP 5 PAGES ON KNOWLEDGELEADER
- A Closer Look – New Edition Discusses 2020 AICPA Year-End SEC and PCAOB Conference
- Checklists – New Edition of U.S. GAAP Disclosure Checklists Published
- Digital Assets – SEC Proposes Rule on Custody of Digital Asset Securities By Broker-Dealers
- Investment Advisors – SEC Adopts Modernized Marketing Rule for Investment Advisers
- COVID-19 – AICPA Publishes GAQC Summary of COVID-19 Related Deadline Extensions of Audited Financial Statements and Other Reports
- OMB Compliance Supplement – OMB Issues Addendum to 2020 Compliance Supplement
- Life and Health Insurance Entities – New Edition of AICPA Audit and Accounting Guide Published
- Gaming – New Edition of AICPA Audit and Accounting Guide Published
- COVID-19 – GAQC Alert Published
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