New KLplus Course! IA Beginner Data Analytics
This training will provide you with a basic understanding of data analytics and the key concepts related to it. It will give you a background and details of the Protiviti's approach for performing data analytics.
KnowledgeLeader's Top 10: Q3 2019
This quarter's Top 10 list has variety — we see some classics, some surprises, and a lot of content that should be useful for completing your audit projects throughout 2019 and beyond. Check out the full list and enjoy!
Flash Report: FASB Approves New Effective Dates for Four Major Accounting Standards
In this Flash Report, we summarize the FASB’s recent changes to four major accounting standards and highlight a two-bucket approach adopted by the board to stagger the standards’ effective dates.
Manage Base and Variable Compensation: Equity Compensation Risk and Control Matrix (RCM)
This document outlines risks and controls common to the equity compensation aspect of the ‘‘manage base and variable compensation’’ process.
Human Resources Internal Controls Questionnaire
This questionnaire can be used as a checklist of the basic controls for Sections 302 and 404 of the Sarbanes-Oxley Act. This tool focuses on the human resources function and its associated internal controls structure.
Healthcare Management Planning Risk Assessment Questionnaire
This questionnaire is intended to be sent to managers throughout an organization in order to gather opinions on a number of predetermined potential audit areas. Although this example is healthcare-specific, it can be customized and modified for other industries.
UPDATED AUDIT REPORT
Financial Reporting Process Review Audit Report
This sample audit report focuses on improving an organization's close-the-books and financial reporting processes.
Ethics Program Guide
This document considers what ethics means to businesses and offers practical guidance on implementing ethics programs.
Responsible Privacy: Is the Board Doing Its Part? — Protiviti Whitepaper
This article provides an extended summary of the significant points made during a recent National Association of Corporate Directors event, previously abbreviated in our Board Perspectives: Risk Oversight
HOT ISSUE ARTICLES
Internal Auditing Around the World, Volume 15: Dawn of the Audit Bots
This article examines some of the key characteristics of next-gen internal audit, drawing directly from the experiences of 16 innovators profiled in the latest Internal Auditing Around the World
Hong Kong Rated ‘‘Compliant’’ by Financial Action Task Force but Room for Improvement Remains
This article shares insight on Hong Kong’s strong legal foundation for combating money laundering and terrorist finance and discusses what the recent evaluation means for Hong Kong regulators and the financial services industry.
KNOWLEDGELEADER BLOG POST
How Quick Is Your Financial Close Process?
"Close the books" is a process that a corporation uses to reconcile, consolidate and report financial information on a periodic basis. This week's blog post focuses on how to improve your financial close process.
DID YOU KNOW?
Internal Audit Topic
KnowledgeLeader has over 840 tools and publications related to internal audit in our database, and they are all right at your fingertips. Check out our Internal Audit Topic Page to explore all of the internal audit content available to you.
Cybersustainability: Ensuring Digital Strategies That Protect Data
This article explains cybersustainability and how to protect data for future digital strategies. This includes the prevention of data pollution, preserving data as a resource, and why identity governance and administration enable cybersustainability. Source: isaca.org
Ready or Not — Here Come the 2020s
This article discusses five predictions for the 2020s that could have a profound impact on our lives. Source: theiia.org
CCH TAX AND ACCOUNTING - ACCOUNTING RESEARCH MANAGER UPDATES
Weekly Summary of Accounting, SEC, and Auditing Developments
TOP 5 PAGES ON KNOWLEDGELEADER
- FASB Standards Effective Dates – FASB Amends the Effective Dates for the CECL, Hedging, Leases and Insurance Standards
- EITF Meeting Materials – November 7, 2019 EITF Meeting Materials Available
- SEC Filing Fee Modernization – SEC Proposes Filing Fee Disclosure and Payment Methods Modernization
- Not-for-Profit Entities – 2019-2020 Edition of Knowledge Based Audits Published
These were the most popular items on KnowledgeLeader last week:
- Internal Audit Risk Assessment Report: Sample 3
- Internal Audit Performance Measures Key Performance Indicators (KPIs)
- Inventory Policy
- The Updated COSO Internal Control Framework
- Internal Controls Checklist