2020 Sarbanes-Oxley Compliance Survey
In this webinar, Protiviti and Audit Board will present relevant data points and insights on today's environment of Sarbanes-Oxley compliance.
How Should You Communicate with Customers During a Crisis?
Register for this CPE webinar to learn about how a company manages through this period will be remembered not only by a company’s employees, but also by its customers.
Synchrony: Investing in a Data-Driven, Digital Future for Internal Audit
In this profile, Synchrony Executive Vice President and Chief Audit Executive of Internal Audit Mark Martinelli shares his team’s efforts to help evolve a more real-time assurance model for Synchrony.
IT Internal Audit Report
This sample audit report discusses steps auditors can use when conducting an information technology (IT) audit.
Manage Inventories Key Performance Indicators (KPIs)
This benchmarking tool outlines the leading practices for effective inventory management.
Warehouse and Storage Key Performance Indicators (KPIs)
Leading practices companies today are making concerted efforts to redefine their warehouses from passive storage facilities to active agents of supply chain efficiency–specifically, as centers for product transformation and flow-through distribution. This tool outlines leading practices and key performance indicators for the warehouse and storage process.
Sarbanes-Oxley (SOX) Sections 302 and 404 Integration Questionnaire
This tool highlights questions to consider when preparing and reviewing integrated policies for Sarbanes-Oxley Sections 302 and 404.
Inventory Management Questionnaire
This detailed questionnaire is organized into the following categories: forecasting requirements to match the marketplace demands, utilizing technology and electronic organization and automation, ensuring accuracy of inventories, optimizing supply bases, and management tactics and controls.
Risk Oversight and Risk Management Questionnaire
The purpose of this questionnaire is to help boards and management think about how they can develop a deeper knowledge of the risk oversight and risk management processes.
Data Governance Audit Scoping Memo
This sample memo serves as a report of an internal audit function’s high-level assessment of the company’s data governance function.
IT Governance Capability Maturity Model (CMM)
This document focuses on the capability maturity model for the IT governance process.
AUDIT ANALYTICS ARTICLE
Decade of Data: Trends in Audit Fees Across Europe
In this article, Audit Analytics examines 10 years of annual audit and non-audit fee trends of companies listed on regulated and select unregulated exchanges in the European Economic Area (EEA).
HOT ISSUE ARTICLES
Section 1135 Waivers: “Patients Over Paperwork” Does Not Mean NO Paperwork
This article summarizes the "Patients Over Paperwork" initiative and identifies six key actions that can be taken to help maintain proper documentation and tell a meaningful COVID-19 story.
In Latest Operational Resilience Proposals for UK Institutions, Regulators Outline Expectations for Outsourcing Arrangements and Third-Party Risk Management
This article outlines the Prudential Regulation Authority’s (PRA) significant proposal, which provide the strongest indication yet that global regulators are moving in the right direction.
The 2020 Audit Committee Agenda: Asking the Right Questions
This article discusses seven key questions audit committees should consider for enhancing the context of their risk oversight activities in 2020.
U.S. Federal Buildings Put Away the Welcome Mat as Coronavirus Hits
The U.S. Congress, Supreme Court and White House closed their doors to much of the public on March 8, 2020, to minimize health risks as the coronavirus spreads across the United States. Source: Reuters.com
U.S. Companies Announced 633 Job Cuts From Coronavirus So Far
This article covers the first tally of American job losses at global placement firm Challenger, Gray and Christmas from what has mushroomed into a global pandemic. Source: Reuters.com
FEATURED KLplus CPE TRAINING COURSE
Process Mapping to Understand and Document Processes
This course will provide an overview of process mapping, including its business utility and guidelines for creating and understanding different types of process maps. The completed course is worth 1.2 CPE credits, by the end of the course, the learner will be able to:
FEATURED PREMIUM CONTENT
Support End Users RCM
- Identify the elements and purpose of a process map
- Identify the benefits and limitations of using process maps in audit documentation
- Identify four common types of process maps and their intended purposes
- List the five basic steps of process mapping
- Identify when a process map might be used
This document outlines risks and controls common to the ‘‘support end users” process in a risk control matrix (RCM) format.
KNOWLEDGELEADER'S GREATEST HITS
Process Classification Scheme (PCS)
The Process Classification Scheme (PCS) is a framework used by Protiviti that can be utilized to organize information about a company according to relevant business and/or industry processes.
DID YOU KNOW?
KnowledgeLeader has over 125 tools and publications related to fraud in our database, and they are all right at your fingertips. Check out our Fraud Topic Page to explore all of the fraud content available to you.
TOP 5 PAGES ON KNOWLEDGELEADER
These were the most popular items on KnowledgeLeader last week:
- SOX Risk Assessment in the Time of COVID-19
- IT General Controls Audit Work Program
- Risk Assessment Guide
- Internal Audit and Risk Management: The Basics
- IT General Controls Capability Maturity Model (CMM)