Microsoft Corporation: Leading With What’s Next in Agile Auditing
In this profile, Michael Williams, group IT audit program manager at Microsoft, explains how his team has leveraged agile auditing to stay ahead of the curve.
AUDIT ANALYTICS ARTICLE
How the SEC’s Focus on Climate Change Might Affect Comment Letters
In this article, Audit Analytics examines the SEC's recent decision to focus on climate-related disclosures as well as the drop in the number of comment letters referencing climate change over the years.
System Design Risk Key Performance Indicators (KPIs)
This tool includes key performance indicators and questions an organization should use to evaluate and manage its system design process.
Channel Effectiveness Risk Key Performance Indicators (KPIs)
This tool highlights key performance indicators and questions organizations should address when measuring channel effectiveness.
Enterprise Risk Management Summary Approach Guide
This tool contains two guides that focus on the infrastructure, foundational concepts and implementation of an organization’s enterprise risk management (ERM) function.
Enterprise Information Security Policy
This sample policy can be used by organizations to protect and manage information assets and communication networks.
Financial Close Policy: Bank Reconciliation Procedures
This policy sample outlines bank reconciliation procedures organizations should follow during the financial close process.
Data Privacy Audit Work Program
This work program sample highlights general steps an organization should follow with respect to effective data privacy.
Executive Perspectives on Top Risks in 2021 and 2030: Energy and Utilities Industry Group Results
This report illustrates the top risks energy and utilities organizations should keep in mind moving forward, based on the results from Protiviti’s Executive Perspectives on Top Risks in 2021 and 2030 Survey.
HOT ISSUE ARTICLES
A Tale of Two Crises — Hurricane Preparedness in the Midst of COVID-19
The business continuity guidelines outlined in this article can be applied beyond oil and gas companies and to any organization looking to prepare for future disasters or business disruptions.
Understanding Spend Is Key to Building Business Resilience in the New Normal
This article identifies six areas where spend analysis can deliver critical inputs to reduce risk and increase resilience as organizations transition to the so-called ‘‘new normal.’’
Ongoing Risks of Government Lending Programs
This article summarizes key government lending program risk implications and highlights five proactive steps lenders can take to self-discover fraud.
FEATURED PREMIUM CONTENT
Financial Close Process Capability Maturity Model (CMM)
This capability maturity model can be used to measure the maturity of an organization’s financial close process and to assist its progress from the initial/ad-hoc state toward the optimized state.
PCAOB's 2021 Inspections Target Pandemic Concerns, Predictability
The effects of the coronavirus pandemic on companies’ financial reporting will be a focus of the PCAOB’s inspections in 2021. The board also will strive to become less predictable in the audits and subject areas reviewed by inspectors. Source: journalofaccountancy.com
Meet Thanh Nguyen: Internal Audit — A Future Beyond Finance
Thanh Nguyen from KPMG believes in being continuously challenged when it comes to effective professional development and career success. Source: theiia.org
Keys to Striking an Effective Balance As a Manager
This article offers tips on balancing empathetic leadership with critical business goals. Source: journalofaccountancy.com
DID YOU KNOW?
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CCH TAX AND ACCOUNTING - ACCOUNTING RESEARCH MANAGER UPDATES
Weekly Summary of Accounting, SEC, and Auditing Developments
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- Review Engagements – New Edition of GAAS Update Service Discusses SSAE 22
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