AUDIT ANALYTICS ARTICLE
Expected Filing Season Trends, Including Coronavirus Disclosures
In this article, Audit Analytics explains some of the new and interesting trends, including the novel coronavirus, disclosed by large accelerated filers and filers with fiscal years ending in December.
SOX Compliance and Reporting Strategy Questionnaire
This tool outlines questions to consider when preparing an organization’s Sarbanes-Oxley (SOX) compliance and reporting strategies.
Audit Test Type Guide
This document can be used as a guide for assessing the advantages and disadvantages of different audit test types in an organization.
Internal Disclosure Certification Process Policy
This policy documents the internal disclosure certification process, which is designed to provide comfort to the executives responsible for signing the external disclosure certification required by the Sarbanes-Oxley Act.
Risk Management Policy
This tool contains two sample policies that establish standards and procedures for a common and systematic approach for managing risk across organizations.
Sexual Harassment Policy
This tool contains two policies that establish guidelines and standards for dealing with sexual harassment in an organization.
IT General Controls Capability Maturity Model (CMM)
This capability maturity model can be used to measure the maturity of an organization’s IT general controls and to assist its progress from the initial/ad-hoc state toward the optimized state.
Strategic Resilience: Are You Among the 30%?
This issue of Board Perspectives highlights some of the important points outlined in the National Association of Corporate Director’s (NACD) recent survey, including key takeaways.
HOT ISSUE ARTICLES
Winning the Finance Talent War: Five Strategies
This article describes the growing compliance obligations for financial services firms and identifies five key strategies that help finance leaders retain, develop, recruit and augment staff.
RPA Offers a Fast and Cost-Effective Way to Automate Account Reconciliations
This article shares how one of the most labor-intensive finance department activities, robotic process automation, can offer great value and an immediate return on investment during account reconciliation.
New Tone at the Top Explores the Current State of Data Governance and More
This issue explores the current data governance landscape and provides six key questions for directors to consider on what they can do to meet the challenges this new frontier presents. Source: theiia.org
COSO Offers Guidance on Enterprise Risk Management Value
The Committee of Sponsoring Organizations of the Treadway Commission, known as COSO, is releasing new guidance on enterprise risk management that supplements its widely used ERM framework. Source: accountingtoday.com
KNOWLEDGELEADER BLOG POST
How to Efficiently Create Agile Risk Management Solutions
This week's blog post highlights organizations’ failure to keep pace with changing trends in risk and compliance and provides tips that can be used for risk management optimization.
FEATURED KLplus CPE TRAINING COURSE
Organizing Business Data with Data Modeling
In this course, you'll learn about the characteristics of data modeling, the common styles and types of data models used, and more. The completed course is worth 0.5 CPE credit, by the end of the course, the learner will be able to:
KNOWLEDGELEADER'S GREATEST HITS!
Internal Audit Risk Assessment Questionnaire
- Organize business data with data modeling
- Identify the characteristics of data modeling
- Recognize the ways in which data modeling enhances business operations
- Identify the basic tasks in modeling data
- Identify the common types of data models
- Recognize the differences between the three styles of data modeling
- Identify common strategies for building data models
- Knowledge Check: Data Modeling
Internal audit performs a risk assessment to identify and prioritize key risks to best allocate the internal audit resources for the next year.
CCH TAX AND ACCOUNTING - ACCOUNTING RESEARCH MANAGER UPDATES
Weekly Summary of Accounting, SEC, and Auditing Developments
TOP 5 PAGES ON KNOWLEDGELEADER
- Investments in Equity Securities – New Edition of GAAP Update Service ASU 2020-01
- Audit Sampling – AICPA Publishes New Edition of Audit and Accounting Guide
- Non-Traditional Engagements – 2020 Edition of Knowledge-Based Audits of Non-Traditional Engagements Published
- General Accounting and Auditing Developments – New Edition of GAAS Update Service Examines AICPA Audit Risk Alert
- Financial Statements – GASB Proposes Enhancements to Concepts for Notes to Financial Statements
- Disclosure Framework – New Edition of Governmental GAAP Update Service Looks at GASB Proposal
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- Internal Audit and Risk Management: The Basics
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