Protiviti CPE Webinar: Using the Power of Process Mining to Deliver Next-Generation Internal Audit
During this webinar, experts will demonstrate how process mining tools enable greater efficiency, effectiveness, and insight and deliver fundamental changes in the way internal audit activities are performed.
Incentive Compensation Leading Practices
The incentive compensation process focuses on the calculation and payout of variable pay and adjusting to improve revenue generating activities and employee performance. This tool features a number of leading practices to assist with process improvement.
Fixed Asset Management Capability Maturity Model (CMM)
This capability maturity model can be used to measure the maturity of an organization’s fixed asset management process and to assist its progress from the initial/ad-hoc state toward the optimized state.
UPDATED AUDIT REPORT
Contract Terms and Conditions Audit Report
This sample audit report provides internal audit's analysis of the terms and conditions of two construction project contracts.
UPDATED WORK PROGRAM
Order Entry/Customer Service Audit Work Program
The purpose of this work program is to provide the general steps used to perform an order entry/customer service audit.
Entity-Level Controls Risk Assessment Questionnaire
The objective of this questionnaire is to assess a number of COSO elements and the related objectives for entity-level controls.
Internal Audit Qualitative Diagnostic Questionnaire
This sample questionnaire can be used by an external or internal quality assurance review (QAR) team to benchmark the internal audit department against best practices.
Entity-Level Controls Information and Communication Questionnaire
This questionnaire template provides a number of COSO elements and their related control objectives for entity-level controls.
Sarbanes-Oxley Section 302 Diagnostic Survey
This tool helps an organization assess how well it complies with various Sarbanes-Oxley Section 302 activities.
PMO Change Control Form
This change control form can be used to document the process of submitting system development requests to a project management office (PMO).
PCAOB Issues Staff Preview of 2018 Inspection Observations
In this Flash Report, we highlight some of the most notable areas the PCAOB underscored in its recent inspection observations brief.
AUDIT ANALYTICS ARTICLE
Slow Adoption Progress of ASC 842 – Leases
The FASB issued a new lease accounting standard (ASC 842) in February 2016, but it didn’t come into effect until 2019 for companies with calendar year-ends. In this article, Audit Analytics examines why this change in accounting was required and how companies are planning to implement it moving forward.
HOT ISSUE ARTICLES
Finance Transformation: Change Management and Overcoming Resistance
Protiviti’s Ken Thomas and Kathie Topel explain how organizations can leverage effective people management during any transformation to look beyond the moment and toward a defined ideal future state.
From Spreadsheet-Driven Madness to Reporting That Excels
This article describes some of the hazards that are inherent to spreadsheets and spreadsheet reporting and offers guidance on how to get them under control.
Planning to Go Public in 2019? How to Get and Stay IPO-Ready Through the Government Shutdowns and Other Market Conditions
If your organization is considering a public offering in 2019, we recommend you review this article to learn the fundamental things you should be doing now to make sure you are ready to strike when the opportunity is optimal.
KNOWLEDGELEADER BLOG POST
What is the Internet of Things?
This week's blog post discusses key components of the Internet of Things (IoT), opportunities that IoT presents for businesses, as well as potential risks.
Understanding and Implementing a Culture of Cybersecurity
This article offers insights on understanding, improving and implementing cybersecurity culture. Source: isaca.org
To Be Good Leaders, Internal Auditors Must Also Follow
Internal auditors often find themselves looking more and more to others for advice and insight. To be effective leaders, they must also follow. Source: theiia.org
DID YOU KNOW?
Segregation of Duties Topic
KnowledgeLeader has over 60 pieces of content focused on Segregation of Duties. So, what are you waiting for? Come explore our publications and tools!
FEATURED KLplus CPE TRAINING COURSE
IIA Standards and the Audit Committee
This course provides and overview of the International Standards for the Professional Practice of Internal Auditing and the Audit Committee's role. The completed course is worth 1 CPE credits, and by the end of the course, the learner will be able to:
TOP 5 PAGES ON KNOWLEDGELEADER
- Define the components of the IIA's Professional Practices Framework
- Identify the components of the IIA Code of Ethics
- Identify the components of the International Standards for the Professional Practice of Internal Auditing Standards
- Identify the components of the Core Principles of Internal Audit
- Identify requirements of the Audit Committee and it's members
- Identify the Audit Committee's areas of responsibility
- Define the purpose of the Audit Committee Charter
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