Data Analytics and Audit Coverage Guide
This document includes two sample guides that can be used for understanding and leveraging an organization’s data analytics process.
Emergency Executive Committee Charter
This sample provides guidelines and responsibilities for creating an emergency executive committee charter (EEC).
Board of Directors Authorization Charter
This sample establishes guidelines and responsibilities for developing a board of directors authorization charter.
Project Controls Group Master Scheduler Job Description
This description summarizes the responsibilities and qualifications for the project controls group master scheduler role.
Internet Usage Policy
This tool includes three sample policies that define a company’s guidelines and procedures related to employee use of the internet.
Time and Labor System Post-Implementation Audit Work Program
This work program sample can be used by organizations to measure the infrastructure for an implemented time and labor system or application.
AUDIT ANALYTICS ARTICLE
SEC Enforcement Highlights Late Filing Disclosure Risks
TAudit Analytics examines the SEC’s recently announced charges against companies that failed to disclose complete information in Form NT.
HOT ISSUE ARTICLES
The Future Auditor Faces the Digital Imperative
We outline why the adoption of next-generation best practices needs to be a priority for every internal audit organization that wants to remain relevant.
As Organizations Transform, the Role of the Project Manager Is Changing
This article explores the evolution of project management and offers next-gen actions project managers can take to establish effective controls.
Credit Balances and Government Overpayments
In this article, we provide guidance on the Centers for Medicare and Medicaid Services’ Final Rule governing the investigation, refunding and reporting of Medicare Parts A and B overpayments.
PREMIUM TOOL OF THE WEEK
Six Elements of Infrastructure for Stock Compensation Processes and Controls
This sample document includes the six elements of infrastructure for an organization's stock compensation process.
KLplus CPE COURSE SPOTLIGHT
Guiding the Analysis for Effective Data-Driven Decision Making
Selecting an appropriate analysis method to best address the business opportunity and solve your identified problem is critical to effective data-driven decision making. In this course, you'll learn about analytics categories, business intelligence, selecting an appropriate analytical method, and evaluating and refining your analysis. The completed course is worth 0.5 CPE credits and by the end of the course, you will be able to:
IIA Comments to SEC on Climate Change Disclosure
- Discover the subject areas that will be covered in this course
- Distinguish between reporting and analysis
- Recognize the four common analytics categories
- Identify the four business intelligence classes
- Identify questions to ask to determine an appropriate analysis type
- Recognize the attributes you want to test for in your analysis results
- Knowledge Check: Conducting an Analysis
The IIA is committed to addressing ESG issues on a global level and advocating for independent internal assurance. Source: theiia.org
AICPA & CIMA Issue New Nonauthoritative Guidance for Auditing Digital Assets
AICPA & CIMA released additional nonauthoritative guidance addressing issues related to the auditing of digital assets such as bitcoin and ether. Source: journalofaccountancy.com
Auditors Leverage Technology Lessons From Pandemic
Auditors are taking advantage of the remote auditing capabilities they used during the pandemic to do more types of audits and expand priorities like fraud detection and cybersecurity. Source: accountingtoday.com
FEATURED TRENDING TOPIC
Human resources was a big trending search topic over the past week. We've published over 300 tools and publications related to human resources on KnowledgeLeader, so dive in and explore all of the resources available to you!
CCH TAX AND ACCOUNTING - ACCOUNTING RESEARCH MANAGER UPDATES
Weekly Summary of Accounting, SEC, and Auditing Developments
TOP 5 PAGES ON KNOWLEDGELEADER
- Leases – FASB Proposes Improvements to Discount Rate Guidance for Lessees
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- Employee Benefit Plans – New Edition of AICPA Best Practices in Presentation and Disclosure Published
These were the most popular items on KnowledgeLeader last week:
- System Post-Implementation Audit Work Program
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- Vice President, Internal Audit Job Description
- Accounts Payable RCM
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