RESEARCH REPORT (NEW EXCLUSIVE, PREMIUM CONTENT TYPE!)
Growing Number of ICFR Issues Following IPO
In this exclusive report, Audit Analytics explores trends in companies reporting internal control deficiencies immediately following an initial public offering.
Information Security Management System Policy
This policy establishes the scope of a company's information security management system and characterizes the interfaces of its environment in terms of processes and technical infrastructure.
IT Personnel Security Policy
The objective of this policy is to define the security standards that must be applied in regard to personnel.
Fixed Assets and Property Audit Work Program
In this work program sample, we provide general steps organizations can take when conducting a property and fixed assets audit.
Centene Corporation: Resilience Stems From the Resolve to Help Others
Matt Snyder, senior vice president of internal audit, compliance and risk management at Centene, explains how his team’s perspective has contributed to the company’s long-term resilience.
HOT ISSUE ARTICLE
FinCEN and OFAC Put Financial Institutions on Notice About Processing Ransomware Payments
Protiviti Director Josh Kaptur summarizes highlights from the FinCEN and OFAC advisories and explains what financial institutions providing ransomware response services can do now.
PREMIUM TOOL OF THE WEEK
Purchase Materials and Supplies: Purchase Orders RCM
This document outlines risks and controls common to the purchase order (PO) aspect of the “purchase materials and supplies” process in a risk control matrix format.
After an ‘Eye-Popping’ Proxy Season: Takeaways From the ESG Integration Forum – Summer 2021
Panelists at a recent IR Magazine and Corporate Secretary event assessed the more surprising outcomes from this year’s proxy season and what they mean for issuers’ ESG reporting, engagement and targeting efforts. Source: corporatesecretary.com
IIA Supports U.S. House Committee in Recommendation to Restore Navy Internal Audit Funding
The IIA applauded the U.S. House Armed Services Committee on its recommendation to reverse a proposal that would severely cut the U.S. Navy Audit Service’s budget and slash its workforce from nearly 300 to 85 worldwide. Source: theiia.org
Better Remote Job Interviews and ERC Updates
A CPA shares how her organization made remote job candidates feel more comfortable thanks to an improved interview process. Source: journalofaccountancy.com
KLplus CPE COURSE SPOTLIGHT
Introduction to the Sarbanes-Oxley Act of 2002
This basic-level course provides a summary of the Sarbanes-Oxley Act and provides an overview of key sections. The course explains the role of the Securities and Exchange Commission (SEC) and the Public Company Accounting Oversight Board (PCAOB) that was created by the Act to oversee auditors. The completed course is worth 1.2 CPE credits and by the end of the course, you will be able to:
FEATURED TRENDING TOPIC
- Identify high-level requirements of key sections (302, 404, 409 and 906) of the Sarbanes-Oxley Act (SOX)
- Identify the role of the Securities and Exchange Commission (SEC)
- Identify the role of the Public Company Accounting Oversight Board (PCAOB)
COSO was a big trending search topic over the past week. We've published over 50 tools and publications related to COSO 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
- Earnings Per Share – New Edition of Interpretation Published
- Financial Statement Examples – New Financial Statement Examples Published
- FASB Investor Outreach – FASB Issues 2021 Investor Outreach Report
- Employee Benefit Plans – AICPA Issues EBP Industry FAQ for Implementing SAS 136
These were the most popular items on KnowledgeLeader last week:
- Internal Audit and Risk Management: The Basics
- Intercompany Accounting Policy
- AQRM Red Flags: Controls
- Physical Security Standard Policy
- Audit Data Analytics Leading Practices