Third-Party Contract Audit Guide
In this guide, we outline the risks and key recommendations associated with the contract management process.
Sensitive Data Handling Policy
Organizations can use this sample policy to define how sensitively classified data should be handled.
Virus Protection Policy
This tool contains three sample policies that define best-practice guidelines and procedures for protecting company computers from viruses and managing virus infestation.
Monthly Financial Close Process Checklist
This tool contains two sample checklists that can be used to determine the extent to which various best business practices are being followed during the month-end close.
Transportation Risk Key Performance Indicators (KPIs)
This benchmarking tool is designed to help an organization improve its transportation function and assess performance on more than 30 measures of cost, quality, time and productivity.
Capital Raise Audit Work Program
In this work program sample, we highlight general best-practice steps for the capital raise audit process.
To Prepare for Risks the Next Decade May Bring, Start Fostering an Innovation Mindset Now
Protiviti addresses innovation culture and explores how it can help organizations navigate top risks today, as well as those they may face over the next 10 years and beyond. Source: blog.protiviti.com
Risk Survey: Future-Readiness Demands Anticipation and Action
Protiviti and NC State University surveyed over 1000 global board directors and executives to assess their views on the top business risks for the upcoming years. Some notable themes were shedding obsolete approaches, pivoting for the future, understanding what future-readiness looks like and getting comfortable with being uncomfortable. Source: blog.protiviti.com
IIA-Certified Individuals Need to Report 2021 CPEs By Dec. 31
IIA certification holders must report 40 Continuing Professional Education (CPE) credits earned in support of the Certified Internal Auditor® (CIA®) credential. Source: theiia.org
Comment: What to Do When Investors Feel There’s a Misalignment on Pay for Performance
Learn how companies can effectively address and rectify shareholder and investor concerns about a misalignment on pay for performance. Source: corporatesecretary.com
Limit ESG Disclosures to Cash-Flow Impacts: Economists
The SEC should avoid forcing companies to disclose how business operations affect the environment and society, says the Financial Economist Roundtable. Source: cfo.com
PREMIUM TOOL OF THE WEEK
Manage Tax Functions: Internal Tax Function RCM
This document outlines risks and controls common to the “internal tax function” aspect of the "Manage Tax Functions" process in a risk control matrix (RCM) format.
KLplus CPE COURSE SPOTLIGHT
Data and Analytics Technologies at Work
This course covers the most common technologies in use today for delivering data and analytics, as well as the main options in technology selection and architecture. The completed course is worth 0.5 CPE credits and by the end of the course, you will be able to:
FEATURED TRENDING TOPIC
- Discover the subject areas that will be covered in this course
- Distinguish between the three common types of databases used in business information and analytics
- Recognize common types of analytics software technologies
- Recognize the benefits of using data visualization technology effectively
- Recognize the key trends in analytics technology
IT controls was a big trending search topic over the past week. We've published over 200 tools and publications related to IT 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
- Interim Disclosures – FASB Proposes Changes to Interim Disclosure Requirements
- Segment Reporting – FASB Discusses Segment Reporting Disclosures
- Revenue Recognition – FASB Improves Consistency in Accounting for Acquired Revenue Contracts
- Checklist – New Edition of Summary Checklist of Recent Authoritative U.S. Accounting Standards Published
- Real Estate Entities – 2021-2022 Edition of Knowledge-Based Preparation, Compilation, and Review Engagements of Real Estate Entities (Post-SSARS-25) Published
- Information Technology Audits – 2022 Edition of Information Technology Audits Published
- Quality Management Standards – AICPA’s ARSC Proposes Amendments to Quality Management Standards for Consistency with ASB’s Proposed Standards
- International Audits – 2021-2022 Edition of Knowledge-Based AuditsTM of International Entities Published
- Checklist – New Edition of Summary Checklist of Recent GASB Standards Published
These were the most popular items on KnowledgeLeader last week:
- Accounts Payable RCM
- Risk Assessment and Internal Audit Plan
- Entity-Level Controls Risk Assessment Questionnaire
- Internal Audit Risk Assessment Questionnaire
- Audit Planning Memo