FEATURED CPE WEBINAR SERIES
Human Capital Reporting
During Protiviti's Human Capital Reporting CPE Webinar series, we will discuss the new SEC requirements, how to approach internal and external reporting, and key steps to developing human capital reporting in your organization to ensure success and ROI.
SEC Indicates Greater Interest in Climate Change Disclosures
This Flash Report identifies five proactive steps companies should take to evaluate how their climate-related disclosures measure up.
Compliance Risk Key Performance Indicators (KPIs)
This tool features key performance indicators and questions organizations should consider when measuring compliance for business processes.
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.
Implement Total Quality Management Key Performance Indicators (KPIs)
This tool outlines leading practices that can be used by organizations to implement and maintain total quality management (TQM).
Security Access Badges Memo
The purpose of this sample memo is to outline the utilization of security access badges by a company to restrict access by unauthorized individuals to specific physical locations.
Email System Policy
This sample policy contains guidelines and procedures employees should follow when using company email systems.
End-User Information Security Background Policy
This policy sample establishes guidelines and procedures common to use of all company information technology systems.
Building Contract Audit Work Program
This audit program can be used by organizations to ensure compliance with the terms of leasing and management contracts.
2020 Finance Trends Survey Report: Four Ways Finance Leaders Strengthen Cybersecurity
This report contains several leading practices for CFOs to consider, based on key points from Protiviti’s 2020 Global Finance Trends Survey Report.
Top of Mind Compliance Issues for 2021 – The AML Act of 2020
This article summarizes many key provisions from the Anti-Money Laundering Act of 2020 that should be top of mind for management and compliance professionals.
HOT ISSUE ARTICLES
Management’s Reporting on the Control Environment During COVID-19: Extra Attention Is Required
This article highlights public disclosure examples management can use to thoroughly examine the state of the control environment during the pandemic and beyond.
Persevering and Prospering in the Time of COVID-19: Accounts Payable
In this article, we share three examples of how Protiviti’s managed business services teams recently overcame significant accounts payable challenges.
New Regulatory Focus on ESG Reporting
This IIA Bulletin determines what questions internal audit must consider in order to begin assessing the risks associated with the completeness, accuracy, timeliness and relevance of ESG reporting. Source: theiia.org
PEEC Addresses ‘Records Requests,’ Limits on Loaning Staff to Attest Clients
The AICPA Professional Ethics Executive Committee issued an amendment that clarifies the responsibilities of AICPA members responding to client requests for client-provided records. PEEC also limited firms’ ability to loan staff to attest clients. Source: journalofaccountancy.com
The Latest AIS Benchmarking Questionnaire Is Now Open
The latest questionnaire for the Audit Intelligence Suite (AIS) Benchmarking Report is now open! Compare your audit department against the averages of similar organizations in peer groups. Source: theiia.org
FEATURED KLplus CPE TRAINING COURSE
Cost Accounting Module 3: Cost-Volume-Profit and Activity-Based Costing
This basic-level online tutorial covers cost accounting concepts related to the study of the relationships between costs and volume and their effect on profit. The completed course is worth 1 CPE credit and by the end of the course, you will be able to:
FEATURED PREMIUM CONTENT
IT General Controls Capability Maturity Model (CMM)
- Identify fundamental cost accounting terms, concepts and classifications and their elements
- Identify ways that inventory flows through financial statements
- Identify characteristics of fixed and variable costs
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.
CCH TAX AND ACCOUNTING - ACCOUNTING RESEARCH MANAGER UPDATES
Weekly Summary of Accounting, SEC, and Auditing Developments
TOP 5 PAGES ON KNOWLEDGELEADER
- A Closer Look – New Edition of A Closer Look Examines SEC Amendments to Financial Data Disclosures
- Climate Change Disclosures – SEC Acting Chair Welcomes Public Input on Climate Disclosures
- Segment Reporting – FASB Discusses Segment Reporting
- PCAOB Standards – PCAOB Publishes List of Auditing Standards In Effect
- QM Standards – AICPA Publishes Differences Between IAASB QM Standards and ASB QM Standards
- Governmental GAAP Disclosures Manual – 2021 Edition of Governmental GAAP Disclosures Manual Published
These were the most popular items on KnowledgeLeader last week:
- Work Program Guide
- Internal Audit and Risk Management: The Basics
- Microsoft Discovers Multiple Zero-Day Exploits Being Used to Attack Exchange Servers
- Sarbanes-Oxley (SOX) Project Approach Memo
- Entity-Level Controls Risk Assessment Questionnaire