Bogus Whistleblower Complaints Are Making the Rounds
This flash report serves to alert companies to a growing trend of disinformation making the rounds through well-written and convincing hoax whistleblower complaints.
Reimagining the Future Workplace: Ask the Right Questions to Move Forward
This issue of Board Perspectives
poses 10 questions boards should ask themselves and management about the evolving workplace.
Enterprise Resource Planning Upgrade Audit Report
Auditors can use this audit report template for conducting and documenting the results of an enterprise resource planning upgrade audit.
Project Management Office Governance Guide
This document provides a guide to understanding and standardizing the objectives, structure and operating principles of a PMO governance committee.
Enterprise Resource Planning Security Audit Work Program
In this work program sample, we list general best-practice steps for the enterprise resource planning security process.
AUDIT ANALYTICS ARTICLE
A Closer Look at Votes Against Auditor Ratification — 2020
Audit Analytics looks at the highest percentage votes against auditor ratification between January 1, 2018, and December 31, 2020.
HOT ISSUE ARTICLES
SOX Compliance Under COVID-19: Considerations for Completing Quarterly Assessments
In this article, we provide a brief reminder on guidance and disclosure requirements, highlight current SEC insights and trends, and provide practical considerations that organizations can apply today.
Realities of Crisis, Regulatory Landscape Call for Re-Imagining Resilience and Curbing Complacency
Here, we discuss several critical factors for financial services organizations to consider with regard to their future operational resilience.
PREMIUM TOOL OF THE WEEK
Six Elements of Infrastructure for Public Company Readiness
This document includes the six elements of infrastructure focused on an organization’s public company readiness process.
KLplus CPE COURSE SPOTLIGHT
International Professional Practices Framework (IPPF)
This basic-level course is intended for professionals who work on internal audit engagements. It provides a high-level overview of the authoritative guidance components of the International Professional Practices Framework promulgated by the Institute of Internal Auditors. The course dives deep into the International Standards for the Professional Practice of Internal Auditing, the primary requirements for how internal audit should be practiced anywhere internal auditing is practiced around the globe. The completed course is worth 1.8 CPE credits and by the end of the course, the learner will be able to:
The IIA Is Waiving CRMA Application Fee Through Dec. 31, 2021
- Identify the components of the International Professional Practices Framework
- Identify key IIA standards and the requirements within them
- Identify the four principles of the Code of Conduct
- Define internal audit per the IIA
- Identify the purpose of the International Standards for the Professional Practice of Internal Auditing
The IIA is focused on providing internal audit practitioners with opportunities to gain, strengthen and showcase their risk management assurance capabilities with the newly updated Certification in Risk Management Assurance® (CRMA®). Source: theiia.org
SEC’s Lee Looks to Boards’ Role in ESG
Allison Herren Lee, acting chair of the SEC, provides key steps for boards seeking to maximize ESG opportunities, signal their commitment to these matters, and position themselves as leaders on ESG. Source: corporatesecretary.com
Take Control of Your Home Wi-Fi With Gryphon
A look at applications, gadgets and other technology that can improve a CPA’s job and life. Source: journalofaccountancy.com
FEATURED TRENDING TOPIC
Internal audit was a big trending search topic over the past week. We've published over 700 tools and publications related to internal audit 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
- Checklist – New Edition of Summary Checklist of Recent Authoritative U.S. Accounting Standards Published
- Subsidiary Disclosures – IASB Proposes Reduced Disclosure Requirements for Subsidiaries
- Debt – FASB Discusses Agenda Item on Troubled Debt Restructurings
- IFRS – SEC Commissioner Peirce Discusses IFRS Foundation’s Proposed Constitutional Amendments Relating to Sustainability Standards
- Cloud Computing – COSO Publishes Guidance on ERM for Cloud Computing
- Governmental Audit – GAQC Alert No. 429 Published
These were the most popular items on KnowledgeLeader last week:
- Internal Audit and Risk Management: The Basics
- Accounts Payable RCM
- Preliminary Controls Self-Assessment Questionnaire
- Foreign Subsidiary Review Audit Report
- AR and Cash Application Process Flow