Getting There Eventually: Finding Equilibrium in Uncertain Times Part 2 — Resilience is the North Star
This issue of The Bulletin
is the second of a two-part discussion on the challenge of finding equilibrium amid the coronavirus disease (COVID-19) lockdown.
Corporate Treasury Review Audit Report
This document contains three sample audit reports that can be used by auditors to learn how other organizations conducted a corporate treasury review audit.
Equity Compensation Review Audit Report
This document contains two sample audit reports that can be used by auditors for assessing and reviewing an organization’s equity compensation process.
Internal Audit Manager Job Description
This tool contains two sample job descriptions that outline the responsibilities, key selection criteria and general information for the role of the internal audit manager.
Audit Planning Memo
This tool provides three sample planning memos, which serve as a report of an internal audit function’s high-level assessment of the company’s audit planning process.
Equal Employment Opportunity Policy
This tool contains two policies that establish guidelines and procedures an organization can follow for understanding and identifying its equal opportunity process.
Travel and Entertainment Policy
This tool contains two policies that establish guidelines and standards an organization can use for understanding and conducting business travel and entertainment expenses.
IT Continuity Review Audit Work Program
This sample audit program includes steps that can be used to audit an organization’s IT continuity process.
European Court of Justice Invalidates the EU-US Privacy Shield Framework
This Flash Report explains what the Court of Justice of the European Union’s recent landmark ruling means for U.S. businesses and clarifies how organizations can prepare for its effects.
What Directors Should Be Asking Right Now
This issue of Board Perspectives: Risk Oversight
poses 10 questions meriting consideration for most industries during the COVID-19 recovery.
HOT ISSUE ARTICLES
Your Healthcare Organization’s Lifeline — A Business Continuity Plan
This article describes how healthcare organizations can be fully prepared to weather the current COVID-19 pandemic, as well as any future interruptions that may arise.
Telehealth — The Game Has Changed
This article outlines why healthcare services professionals will continue to see telehealth as a viable option for providing care during the COVID-19 crisis.
Disruptive Technology and the Role of the Auditor
This article reflects on today’s ever-changing world with disruptive technologies overturning the way organizations were traditionally run. Source: isaca.org
ESG’s Role in Managing COVID-19 Impacts and Risks
This article discusses key questions that should be considered in the environmental, social and governance (ESG) and risk management examination. Source: theiia.org
How COVID-19 Taught New Ways to Work
Changes once considered radical have become the norm in the accounting profession. Firm leaders share their lessons learned. Source: journalofaccountancy.com
CCH TAX AND ACCOUNTING - ACCOUNTING RESEARCH MANAGER UPDATES
Weekly Summary of Accounting, SEC, and Auditing Developments
TOP 5 PAGES ON KNOWLEDGELEADER
- Guarantor Financial Information – New Edition of GAAP Update Service Discusses New SEC Rules on Guarantor Financial Information
- Preparation, Compilation, and Review Engagements – Knowledge-Based Preparation, Compilation, and Review Engagements Published
- Agreed-Upon Procedures – New Edition of GAAS Update Service Discusses AT-C Section 215
- Accounting and Review Services – Accounting and Review Services Committee Meeting Highlights Published
- Public-Private Partnerships – New Edition of Governmental GAAP Update Service Summarizes GASB 94
These were the most popular items on KnowledgeLeader last week:
- Entity-Level Controls Risk Assessment Questionnaire
- Internal Audit Risk Assessment Report
- Internal Audit Performance Measures Key Performance Indicators (KPIs)
- Financial Close Review Audit Report
- Business Continuity Management Audit Work Program