Foreign Currency Policy
The purpose of this policy is to establish uniform policies for recording foreign currency transactions and translations.
Chief Information Officer (CIO) Job Description
This job description sample summarizes the responsibilities, key selection criteria and general information for the role of the chief information officer.
Vice President, Internal Audit Job Description
This sample job description outlines the responsibilities, key selection criteria and general information for the role of the vice president of internal audit.
Application Audit Work Program
This tool includes two audit program samples that can be used by organizations to evaluate and improve business unit application controls.
Treasury Security Review Audit Work Program
In this work program sample, we provide general best-practice steps for the treasury security review audit process.
System Post-Implementation Audit Work Program
This tool contains two sample audit programs designed to assess the usage, supporting information technology processes and infrastructure for an implemented system or application.
2020 Finance Trends Survey Report: The Transformation of Transactional Work
When comparing the findings of our latest global survey of finance trends to the results of prior years, one of the most significant changes relates to the higher priority placed on transactional activities.
Quantum Computing: Why the Board Should Care
This issue of Board Perspectives
summarizes why quantum computing offers companies a powerful value proposition for solving complex problems.
HOT ISSUE ARTICLES
From Unprecedented Disruption, an Optimistic Vision for the Future
Protiviti’s Brian Christensen takes a look at audit's next chapter, underscored by the insights shared by audit leaders in the latest edition of Internal Auditing Around the World.
Gone Phishing: Elaborate Scams Are on the Rise, Are You Smart Enough to Recognize Them?
Protiviti Managing Director Michael Lyons shares a personal experience with, and an in-depth analysis of, a sophisticated phishing scam.
PREMIUM TOOL OF THE WEEK
Provide Financial Information to External Parties: Risk Reporting RCM
This document outlines risks and controls common to the risk reporting aspect of the “provide financial information to external parties” process in a risk control matrix (RCM) format.
IIA Appoints New Chief of Strategic Initiatives
The IIA announced the appointment of Heather Pownall, a certified association executive, strategic consultant and facilitation expert, as executive vice president and chief strategy officer. Source: theiia.org
Investor Coalition Calls for Tougher Methane Regulation
This article explores why tackling methane emissions is viewed as key to the U.S. meeting its climate goals. Source: corporatesecretary.com
Four Ways to Get the Most Out of a Virtual Conference
If you’re planning to attend a virtual conference this year, try these four tips for maximizing learning, expanding your network and achieving professional development. Source: journalofaccountancy.com
FEATURED TRENDING TOPIC
COSO was a big trending search topic over the past week. We've published over 50 tools and publications related to COSO on KnowledgeLeader, so dive in and explore all of the resources available to you!
KLplus CPE COURSE SPOTLIGHT
Developing Emotional Intelligence
This course provides an understanding of why emotionally intelligent leadership is important. It also offers practical, positive techniques for promoting and improving emotional intelligence as a leader within your business environment. The completed course is worth 0.5 CPE credits and by the end of the course, you will be able to:
Gauging Your Leadership Performance
- Discover the subject areas that will be covered in this course
- Recognize reasons why emotional intelligence is important in the workplace
- Identify examples of behaviors that match the domains associated with emotional intelligence
- Recognize techniques for developing self-perception
- Recognize examples of methods for developing social perception
- Identify techniques that help control emotional responses
- Knowledge Check: Using Emotional Intelligence at Work
Monitoring and assessing your own progress as you develop is vital to ensure growth and overall success as a leader. In this course, you'll learn about techniques leaders can use to carry out a self-assessment, such as reflective journaling, surveys and checklists, and 360-degree feedback. You'll also learn ways to increase your motivation and manage your own learning by creating a leadership development plan. The completed course is worth 0.5 CPE credits and by the end of the course, you will be able to:
CCH TAX AND ACCOUNTING - ACCOUNTING RESEARCH MANAGER UPDATES
Weekly Summary of Accounting, SEC, and Auditing Developments
- Discover the subject areas that will be covered in this course
- List the steps of using reflective journaling for self-assessment
- Recognize the process for using surveys and checklists for self-assessment
- Identify the benefits of self-assessment via 360-degree feedback
- Recognize the techniques for leading and listening
- Identify ways to challenge and empower yourself
- Recognize the techniques for rewarding yourself for achieving your goals
- Take appropriate actions to prepare a leadership development plan
- Knowledge Check: Gauge Your Leadership Performance
TOP 5 PAGES ON KNOWLEDGELEADER
- A Closer Look – New Edition of A Closer Look Provides Update on ESG and Integrated Reporting
- Rule 10b5-1 Plans – SEC Chair Gensler Directs Staff to Consider Updates to Executive Stock Ownership Rules
- Modifications of Equity-Classified Warrants – New Edition of GAAP Update Service Discusses Modification of Equity-Classified Warrants
- Conceptual Framework – FASB Discusses Feedback Received on Liability Definitions
- Proxy Voting Advice Rules – SEC’s Corporation Finance Issues Statement on Review of Proxy Voting Advice Rules
- Preparation, Compilation, and Review Engagements – 2021-2022 Edition of Knowledge-Based Preparation, Compilation, and Review Engagements (Post-SSARS-25) Published
- External Information Sources – AICPA Issues SAS 144 on the Use of Specialists and Pricing Information Obtained from External Information Sources
- Employee Benefit Plans – AICPA Proposes Guidance for Application of Topic 606 for Employee Benefit Plans
- Review Engagements – New Edition of GAAS Update Service Discusses SSAE-22
- June 30 Year-Ends – New Edition of Governmental GAAP Update Service Discusses June 30 Year-Ends
These were the most popular items on KnowledgeLeader last week:
- Compliance Efficiencies Questionnaire
- Importance of Internal Controls for Cybersecurity
- Internal Audit and Risk Management: The Basics
- Intranet Audit Work Program
- Entity-Level Controls Risk Assessment Questionnaire