Upcoming CPE Webinar: Apply the Concept of Agile to Deliver Next-Generation Internal Audit
Please join us on October 31st for a webinar discussion focused on agile auditing and making governance, risk and control practices more flexible and relevant and less disruptive.
2019 IT Audit Benchmarking Study
This report uncovers key findings from the 2019 Global IT Audit Benchmarking Study conducted by ISACA and Protiviti.
Security Management Capability Maturity Model (CMM)
This capability maturity model can be used to measure the maturity of an organization’s security management process and to assist its progress from the initial/ad-hoc state toward the optimized state.
UPDATED AUDIT REPORT
Internal Audit Risk Assessment Report: Sample 3
This report outlines an internal audit risk assessment approach that facilitates the audit planning process.
Standardizing Documentation for Internal Controls Guide
This presentation serves as a guide to achieving standardization for internal control documentation.
Responsible Privacy: Is the Board Doing Its Part?
This issue of Board Perspectives: Risk Oversight
discusses some of the important points covered during Protiviti’s meeting with a group of active directors at a recent National Association of Corporate Directors (NACD) event.
HOT ISSUE ARTICLE
Technology-Enabled SOX Compliance: Continuing the Discussion
This article shares some of the key takeaways from Protiviti’s recent SOX compliance webinar, building on the findings of the 2019 Sarbanes-Oxley Compliance Survey.
New Finance Trends Survey by Protiviti Reveals a Strategic Shift in CFO Priorities
This article takes a closer look at the significant shift in priorities and activities for CFOs and senior finance executives apparent in this year’s Finance Trends Survey.
Groundbreaking IIA Report Could Reshape Views on Risk Management
This new piece of thought leadership from the IIA brings together perspectives from the three key players in risk management in one report. Source: theiia.org
@ISACA Newsletter: Volume 21
This edition of ISACA's newsletter covers third-party risk management vs. provider accountability, improving how information security and risk management work together, and what we can learn about cybersecurity from Game of Thrones. Source: isaca.org
Sustainability Assurance’s Link to Reporting Quality
The number of companies across the world who issue some form of sustainability report continues to increase. However, little is known about whether assurance for these reports improves the quality, and whether accounting firm assurers improve that quality to a greater extent than nonaccounting firm assurers. Source: journalofaccountancy.com
RBC GAM: Why Company Leaders Should Care About ESG
Good corporate governance of ESG factors can increasingly drive product sales and recruiting success, driven largely by a new generation that wants to work for and do business with companies that align with their personal values. Source: corporatesecretary.com
KNOWLEDGELEADER BLOG POST
Audit Committee: How to Maximize Your Evaluation
The critical role that internal audit plays requires the audit committee to ensure that the organization receives substantial benefits from the investments made in the internal audit function. This week's blog post focuses on how audit committees can get the most out of heir evaluations.
FEATURED KLplus CPE TRAINING COURSE
Overcoming Your Own Unconscious Biases
In this course, you'll learn how to recognize and observe your own biases. You'll also learn how to stop, collaborate, and move past your biases. Finally, you'll learn what to do if a bias flares up again. The completed course is worth 0.5 CPE credit, by the end of the course, the learner will be able to:
CCH TAX AND ACCOUNTING - ACCOUNTING RESEARCH MANAGER UPDATES
Weekly Summary of Accounting, SEC, and Auditing Developments
- Identify how to recognize your unconscious biases
- Identify tactics for observing your own unconscious biases
- Recognize how to overcome unconscious bias by forming relationships with others
- Identify guidelines for avoiding unconscious bias when making decisions
- Identify the tactics for combating bias revival
- Recognize the process for overcoming your unconscious biases
TOP 5 PAGES ON KNOWLEDGELEADER
- Financial Instruments – 2020 Edition of Financial Instruments Interpretation Published
- Inflation – New Edition of Inflation Rates for Judging Whether Economy is Highly Inflationary Published
- Securities Trading – SEC Issues Statement on Market Structure Innovation for Thinly Traded Securities
- Securities Trading – SEC Staff Publishes Background Paper on Thinly Traded Securities
- Acquired Businesses – New Edition of GAAP Update Service Discusses SEC Proposal on Disclosures of Acquired Businesses
- Auditor Reporting – AICPA’s ASB Issues Guidance on Auditor Reporting
- Employee Benefit Plans – New Edition of GAAS Update Service Discusses SAS 136
- Auditor Reporting – AICPA Issues New TQA on SAS 134 Implementation
- Health Care Entities – 2019-2020 Edition of Knowledge-Based Audits of Health Care Entities Published
- Health Care – 2019 Edition of AICPA Audit Risk Alert Published
- Governmental GAAP – 2020 Edition of Governmental GAAP Practices Manual Published
- Capital Asset Accounting – New Edition of Governmental GAAP Update Service Discusses GASB Pre-Agenda Research
These were the most popular items on KnowledgeLeader last week:
- Accounts Receivable, Credit and Collections Leading Practices
- Segregation of Duties Review Report
- Assessing Effectiveness of a Process or Program Guide
- The Updated COSO Internal Control Framework
- Inventory Policy