ARTICLE
The Human(e) Side of Digital
This article looks at some current and historical digital transformation trends that provide key lessons for boards and management and identifies five keys of humane digital transformation.
BENCHMARKING TOOL
Accounts Receivable, Credit and Collections Leading Practices
Accounts receivable is among the largest and most liquid assets on the books of most companies. This tool features several leading practices to assist with measuring and improving an organization’s accounts receivable, credit and collections process.
MODEL
Security Risk Management Capability Maturity Model (CMM)
This capability maturity model can be used to measure the maturity of an organization’s security risk management process and to assist its progress from the initial/ad-hoc state toward the optimized state.
UPDATED AUDIT REPORT
Segregation of Duties Review Report
This sample report focuses on a project's final deliverables, including a project overview, remediation road map, rollout plan and lessons-learned document.
UPDATED GUIDES
Assessing Effectiveness of a Process or Program Guide
This sample guide can be used to evaluate the design effectiveness of a process or program and to develop a subsequent test plan for assessing its operating effectiveness.
Sarbanes-Oxley Section 404: Report Testing Methodology Guide
This presentation serves as a guide to train SOX project teams on testing reports that are used during the financial reporting process.
PERFORMER PROFILE
Deutsche Telekom: Stronger Connections — Internationalizing Internal Audit
In this profile, Maria Rontogianni, group audit and group risk governance senior vice president at Deutsche Telekom, discusses her team’s effort to modernize internal audit practices to keep pace with change.
AUDIT ANALYTICS ARTICLE
Trends in the Number of Key Audit Matters Reported
In this article, Audit Analytics analyzes significant trends in the number of key audit matters (KAMs) disclosed in annual reports as the KAMs database continues to expand.
HOT ISSUE ARTICLE
SOX 2019: Keeping Compliance Costs in Check
This article examines trends in SOX compliance costs and offers insight into some of the ways companies have found to keep those costs in check.
KNOWLEDGELEADER BLOG POST
The Best Way to Formulate and Execute Audit Procedures
The process of purchasing materials and supplies comprises procedures and activities to acquire goods in the correct quantity and in a timely manner. This week's blog post focuses on the best way to formulate and execute your audit procedures.
FEATURED LINKS
@ISACA Newsletter: Volume 20
This edition of ISACA's newsletter covers celebrating success while acknowledging risk, maintaining cybersecurity resilience, and maximizing your LinkedIn experience. Source:
isaca.org
6 Cybersecurity Misconceptions
Be sure your organization is not buying into some common myths about data security, the nature of cyber attacks, and which security practices actually work. Source:
cfo.com
FEATURED KLplus CPE TRAINING COURSE
Overcoming Unconscious Bias in the Workplace
In this course, you'll learn about the process of overcoming organizational biases and how to function as an inclusive leader. You'll also learn specific tactics for combating unconscious biases in the workplace. The completed course is worth 0.5 CPE credit, by the end of the course, the learner will be able to:
- Identify the types of differences that can contribute to unconscious bias in an organization
- Recognize subtle signs of unconscious bias in an organization
- Recognize examples of micro-affirmations in the workplace
- Recognize how to lead an organization to overcome unconscious bias
- Identify strategies for overcoming unconscious bias in the hiring process
- Recognize systems that can be put in place to combat organizational bias
- Recognize tactics for overcoming organizational biases
KNOWLEDGELEADER'S GREATEST HITS!
Fraud Prevention and Detection Audit Work Program
This audit program sample focuses on understanding current fraud prevention and detection program activities.
CCH TAX AND ACCOUNTING - ACCOUNTING RESEARCH MANAGER UPDATES
Weekly Summary of Accounting, SEC, and Auditing Developments
- Shareholder Proposals – SEC Staff Provides Guidance on Rule 14a-8 on Shareholder Proposals
- Dual-Class Shares – SEC Investor Advocate Discusses Concerns of Dual-Class Shares
- Entrepreneurship – SEC Advocate for Small Business Capital Formation Discusses Entrepreneurship
- Public Accounting Report – Qualifications for Firm Leadership Morph as Disruption Reigns over the Profession
- Construction Contractors – 2019-2020 Edition of Knowledge-BasedTM Preparation, Compilation, and Review Engagements of Construction Contractors and Related Entities Published
- Not-for-Profit Entities – 2019-2020 Edition of Knowledge-BasedTM Preparation, Compilation, and Review Engagements of Not-for-Profit Entities Published
- Depository and Lending Institutions – 2019 Edition of AICPA Audit and Accounting Guide Published
- Investment Companies – 2019 Edition of AICPA Audit and Accounting Guide Published
- Public Accounting Report – Qualifications for Firm Leadership Morph as Disruption Reigns over the Profession
TOP 5 PAGES ON KNOWLEDGELEADER
These were the most popular items on KnowledgeLeader last week:
- Inventory Policy
- Sarbanes-Oxley Project-to-Process Capability Maturity Model (CMM)
- Privacy and Data Sensitivity Audit Report
- The Updated COSO Internal Control Framework
- AR and Cash Application Process Flow