Capital One: Transforming Digitally and Operationally to Become an ‘‘Industry Beacon’’
In this profile, Capital One Chief Technology Auditor and Managing Vice President, Technology Audit, Innovations and Analytics Chris Kyriakakis outlines how his team will continue to pursue its innovation agenda.
Ethics and Compliance Hotline Leading Practices
This tool features several leading practices for managing and understanding an organization’s ethics and compliance hotline.
Predictive Analytics Guide
This document can be used as a guide for understanding and reviewing the essential elements of an organization’s predictive analytics process.
Change Recognition Process Questionnaire
This tool outlines questions organizations should consider when implementing a robust change recognition process.
Internal Audit Satisfaction Survey Questionnaire
This document provides five survey questionnaires internal audit teams can use for understanding and measuring their service performance.
UPDATED WORK PROGRAMS
Inventory Audit Work Program
This document outlines three sample work programs that provide general steps organizations can use during an inventory audit.
Close-the-Books Audit Work Program
This document provides two sample work programs that provide general steps organizations can use during a close-the-books audit.
Five Success Factors for IT Audit
This article provides five success factors and related strategies for IT audit functions to consider, based on the results of Protiviti’s 2019 IT audit study.
HOT ISSUE ARTICLES
LIBOR Transition: Preventing History From Repeating Itself
This article describes the financial markets’ preparedness to replace the London Interbank Offer Rate (LIBOR) and provides a framework firms can use that covers three stages of LIBOR transition.
A Rise in Collaboration Between Internal Audit and IT Is a Welcome Trend
In this article, Protiviti’s Samir Datt discusses one specific finding from our recent benchmarking study, which made the top ten priorities of IT auditors for the first time in 2019 — ‘‘bridging IT and the business.’’
AUDIT ANALYTICS ARTICLE
Insights from Audit Opinions Across Europe Since 2010
In this article, Audit Analytics looks at auditor market share across Europe, including companies listed on regulated and select unregulated exchanges in the European Economic Area, U.K. and Switzerland, since 2010.
KNOWLEDGELEADER BLOG POST
Segregation of Duties: Key Facts You Need to Know
This week's blog post provides an overview of segregation of duties, which is essential to the effectiveness of an organizations internal controls.
10 Signs Trouble May Be Brewing for the CAE and Internal Audit
In this article, Richard Chambers shares his top 10 signs of trouble that chief audit executives and internal audit need to look out for. Source: theiia.org
Special Report: Nailing the Number
The stakes are high when forecasting sales revenue. Here's how CFOs are inching closer to producing reliable targets. Source: cfo.com
FEATURED PREMIUM CONTENT
Access Controls Capability Maturity Model (CMM)
This capability maturity model can be used to measure the maturity of an organization’s access controls process and to assist its progress from the initial/ad-hoc state toward the optimized state.
FEATURED KLplus CPE TRAINING COURSE
Physical Inventory - Performing the Physical Inventory
In this course we will cover performing the physical inventory and the risks associated with this phase of the process. The completed course is worth 1 CPE credit, by the end of the course, the learner will be able to:
TOP 5 PAGES ON KNOWLEDGELEADER
- Distinguish between Free On Board Shipping Point and Free On Board Destination
- Identify physical inventory counting approaches and best practices
- Identify guidelines for recording, analyzing and finalizing inventory counting results
These were the most popular items on KnowledgeLeader last week:
- A Look at Key IT Audit Issues: Six Focal Points for CAEs
- Internal Audit and Risk Management: The Basics
- Social Media Risks Guide
- Entity-Level Controls Risk Assessment Questionnaire
- SOX Sections 302 and 404 Integrated Policies Questionnaire