Microsoft Discovers Multiple Zero-Day Exploits Being Used to Attack Exchange Servers
This Flash Report recaps Microsoft’s new security updates and outlines four steps organizations should take to prepare for and respond to the evolving threats posed by zero-day vulnerabilities.
Virginia Becomes the Second State to Enact Consumer Privacy Law
In this Flash Report, Protiviti cites and summarizes key requirements contained in Virginia’s new Consumer Data Protection Act (CDPA), along with notable takeaways.
Work Program Guide
This tool contains two guides that outline sample work program fieldwork and administrative steps for a typical audit procedure.
Sarbanes-Oxley (SOX) Project Approach Memo
This sample memo serves as a report of an internal audit function’s high-level assessment of the company’s process-level controls.
Accounts Payable Document Preparation Policy
This sample policy defines guidelines and procedures organizations should follow when preparing accounts payable documentation.
Document Retention Program Policy: Sample 2
This policy sample can be used by auditors to ensure that all privileged and protected records are assigned and categorized.
Password Security Policy
The purpose of this password policy is to ensure that all company systems are properly secured and that passwords are consistently applied.
Build Lender Relationships Key Performance Indicators (KPIs)
This tool contains leading practices an organization should consider when evaluating its banker and lender performance.
Accounts Payable Process Key Performance Indicators (KPIs)
This tool includes key performance indicators an organization should use to measure and improve its accounts payable process.
HOT ISSUE ARTICLES
The Critical Importance of Employee Well-Being in the Time of COVID-19
In this article, we offer some ideas for organizations looking to ensure the physical, emotional and social health of employees in the time of COVID-19.
Beyond Supply Chain Stopgaps: How Strategic Sourcing Can Drive Resilience in Today’s Market
This article defines strategic sourcing and identifies six detailed steps management can take to maintain a resilient procurement ecosystem.
KNOWLEDGELEADER'S GREATEST HITS!
Enterprise Risk Management Questionnaire
This questionnaire can be used when analyzing an organization’s enterprise risk management strategy.
Assessing Audit Risks During the Pandemic
The coronavirus pandemic has caused the risks of material misstatement and fraud to change substantially for many audit clients. Here’s how practitioners can continue delivering high-quality audits in this environment. Source: journalofaccountancy.com
ESG and Diversity Among Keys to Success, Investors Say
Learn why ESG matters and board composition will be among the most important factors when determining a company's future in the coming years. Source: corporatesecretary.com
Advice From ENGAGE
The ENGAGE 2020 conference went all virtual this year because of the pandemic, but still featured useful tips on accounting, auditing, technology, client services and more. Source: journalofaccountancy.com
CCH TAX AND ACCOUNTING - ACCOUNTING RESEARCH MANAGER UPDATES
Weekly Summary of Accounting, SEC, and Auditing Developments
TOP 5 PAGES ON KNOWLEDGELEADER
- FASB Agenda – FASB Discusses Potential Agenda Projects
- SEC Confidential Treatment Orders – SEC Staff Updates Guidance on Confidential Treatment Orders
- Checklist – New Edition of Summary Checklist of Recent Authoritative International Financial Reporting Standards Published
- Nontraditional Engagements – New Edition of Knowledge-Based Nontraditional Engagements Methodology Tools Published
- Records Requests – AICPA’s PEEC Releases Interpretations on Records Requests and Staff Augmentation Arrangements
These were the most popular items on KnowledgeLeader last week:
- Segregation of Duties Questionnaire
- Internal Audit and Risk Management: The Basics
- Entity-Level Controls Risk Assessment Questionnaire
- Sourcing Risk Key Performance Indicators (KPIs)
- Benchmark Performance Key Performance Indicators (KPIs)