Internal Auditing Around the World: Volume 17
The new edition of Internal Auditing Around the World
addresses how internal audit functions have become more adaptable and resilient amid unprecedented disruption.
Preliminary Controls Self-Assessment Questionnaire
This document includes eleven sample questionnaires that internal audit can use to evaluate management's view of the organization’s internal control environment.
Tax Compliance Process Internal Control Questionnaire
This sample questionnaire can be used to assess the internal controls related to a company’s tax compliance process.
Firewall Audit Work Program
This tool contains three sample work programs that provide general steps organizations can use for conducting a firewall audit.
System Pre-Implementation Audit Work Program
This tool contains three sample work programs that highlight general steps organizations should follow when executing a pre-implementation review audit.
AUDIT ANALYTICS ARTICLE
Academic Spotlight: Auditor Ratification’s Impact on Audit Quality
In this article, Audit Analytics examines a frequency distribution analysis of percentage votes against auditor ratification.
HOT ISSUE ARTICLES
Business Continuity Programs: Beware of Complacency
Protiviti Managing Director Matthew Watson outlines the looming danger of post-COVID complacency.
Managing Connected Devices in Today’s Evolving Business Environment
A look at how a managed service approach, developed in conjunction with IT, can be used to maintain an entire device life cycle.
PREMIUM TOOL OF THE WEEK
Internal Controls Over Financial Reporting Compliance Capability Maturity Model (CMM)
This capability maturity model can be used to measure the maturity of an organization’s compliance with internal controls over financial reporting and to assist its progress from the initial/ad-hoc state toward the optimized state.
KLplus CPE COURSE SPOTLIGHT
Internal Audit Follow-Up
During this module, we will describe the follow-up process in internal auditing. The completed course is worth 0.5 CPE credits and by the end of the course, you will be able to:
Four Questions CFOs Should Ask Their Supply Chain Leaders
- Identify key audit follow-up tasks
- Define different roles in the follow-up process
CFOs must challenge supply chain and transportation leaders to help build stronger, more resilient transportation networks. Source: cfo.com
Investor Groups Probing Issuers on Racial Equity Messaging This Proxy Season
Learn how some investors are pressing U.S. companies to take racial equity issues seriously – and the responses they are getting. Source: corporatesecretary.com
2021 IIA International Conference Brings Together Global Thought Leaders on Top Issues Affecting Internal Audit
Navigating a transformational era of ever-evolving risks, new technologies and other challenges is the focus of the 79th annual IIA International Conference. Source: theiia.org
FEATURED TRENDING TOPIC
Enterprise Risk Management
Enterprise risk management was a big trending search topic over the past week. We've published over 300 tools and publications related to enterprise risk management 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
- Cryptocurrencies – New Edition of A Closer Look Discusses Accounting for Cryptocurrencies
- EITF – New Edition of GAAP Update Service Review Recent EITF Activities
- Related Parties – New Edition of Related Party Accounting Interpretation Published
- International Accounting – New Edition of GAAP Update Service Provides a Primer on the IASB
- GAAP Financial Statement Disclosures Manual – 2021-2022 Edition of GAAP Financial Statement Disclosures Manual Published
- Climate Changes – SEC Commissioner Lee Discusses Climate Change
- Sustainability Standards – SEC Commissioner Peirce Comments on IFRS Sustainability Standards Efforts
- Inflation – New Edition of Inflation Rates for Judging Whether an Economy Is Highly Inflationary Interpretation Published
- Common Interest Realty Associations – 2020-2021 Edition of Preparations, Compilations, and Reviews of Common Interest Realty Associations" (Post-SAS-134 and SSARS-25) Published
- SAS 136 – New Edition of GAAS Update Service Discusses Audits of Employee Benefit Plans
- SAS 144 – New Edition of GAAS Update Service Discusses Use of Specialists and Pricing Information
- Leases – New Edition of Governmental GAAP Update Service Discusses GASB 87 (Part 1)
- Leases – New Edition of Governmental GAAP Update Service Discusses GASB 87 (Part 2)
These were the most popular items on KnowledgeLeader last week:
- Internal Audit and Risk Management: The Basics
- Entity-Level Controls Risk Assessment Questionnaire
- Accounts Payable RCM
- Sarbanes-Oxley Testing Documentation Questionnaire
- Risk Assessment and Internal Audit Plan