Booking Holdings: Navigating a Global Crisis With a Resilience Mindset
In this profile, Booking Holdings Senior Vice President and Chief Audit Officer Marco Rozenberg describes his team’s integral role in business resilience.
Purchase-to-Payment Review Audit Report
This document contains three sample audit reports that can be used by auditors to learn how other organizations conducted a purchase-to-payment audit.
Anti-Money Laundering Capability Maturity Model (CMM)
This tool defines the capability maturity indicators for the anti-money laundering process, from the initial stage through the optimized stage.
Document Retention Program Policy
In this document, we provide two sample policies that establish definitions, guidelines and procedures an organization should follow during the document retention process.
Business Continuity Management Leading Practices
Organizations can use the leading practices outlined in this tool to measure and improve the business continuity management process.
Chief Audit Executive Job Description
For organizations looking to hire a chief audit executive, this sample job description provides a solid starting point for defining the responsibilities and qualifications of the role.
HOT ISSUE ARTICLES
FinCEN and the Banking Agencies Clarify Due Diligence Requirements for Charities, Non-Profit Organizations
A look at how finance firms can determine the risk of a charity or non-profit organization (NPO) and develop a customer profile.
Transforming Delivery Through Value Streams
Protiviti's Evan Campbell and Sofia Hansen discuss how organizations can achieve the benefits of value streams by implementing six key practices.
PREMIUM TOOL OF THE WEEK
Manual Journal Entries RCM
This document outlines risks and controls common to the “manual journal entries” process in a risk control matrix format.
KLplus CPE COURSE SPOTLIGHT
Introduction to Fraud
In today’s environment, professionals like yourself working on the front lines of companies need to have a heightened skepticism and awareness regarding fraud. All organizations are susceptible to fraud. Would you know how to recognize red flags indicating possible fraud? The completed course is worth 1 CPE credit and by the end of the course, you will be able to:
Now Available! The IIA's IT General Controls Certificate Program
- Identify the necessary conditions for fraud to occur
- Identify the fraud trends surveyed from the past Global Reports to the Nations published by the ACFE
- Identify different categories of fraud
- Identify ways to prevent and detect fraud
- Identify common indicators or “red flags” of fraud
- Identify key drivers for the assessment of fraud risk
- Identify standards related to internal audit’s proficiency and responsibilities associated with the evaluation of fraud risk
Enhance your specialized knowledge and showcase your expertise in 12 key technology areas by completing The IIA's IT General Controls Certificate Program. Source: theiia.org
IIA Announces 2021–22 Global Board of Directors
The IIA announced the election of the 2021–22 Global Board of Directors, including Charlie T. Wright, CIA, as Chair of the Global Board. Source: theiia.org
Next-Generation Internal Audit: Getting Comfortable Doing What Is Uncomfortable
Protiviti’s Brian Christensen weighs in on some actionable steps that can help internal audit teams grow more agile and efficient. Source: corporatecomplianceinsights.com
FEATURED TRENDING TOPIC
Internal controls was a big trending search topic over the past week. We've published over 400 tools and publications related to internal controls 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 – SEC Chair Gensler Urges Stronger Investor Protections for Crypto
- SEC Whistleblower Program – SEC Chair Celebrates Whistleblower Program
- IFRS – SEC Commissioner Peirce Discusses IFRS Foundation’s Proposed Constitutional Amendments Relating to Sustainability Standards
- Climate Risk Disclosures – SEC Chair Gensler Discusses Climate Risk Disclosures
- Revenue Recognition – FASB Discusses Revenue Recognition Standard Post-Implementation
- Checklist – New Edition of Summary Checklist of Recent Authoritative AICPA Professional Standards Published
- Construction Contractors – New Edition of Knowledge-Based Audits of Construction Contractors and Related Entities Published
- Auditing Standards Board – Summary of July 20-22 Meeting Published
These were the most popular items on KnowledgeLeader last week:
- Internal Audit and Risk Management: The Basics
- Project Management Office Governance Guide
- Accounts Payable RCM
- Bogus Whistleblower Complaints Are Making the Rounds
- Enterprise Resource Planning Upgrade Audit Report