BENCHMARKING SURVEY ANNOUNCEMENT
Protiviti's 2020 Internal Audit Capabilities and Needs Survey
For the second year in a row, we are assessing how innovation and transformation are impacting the audit process.
The survey should take approximately 20 minutes to complete and will be available online until November 30
. No login ID or password is required.
Develop Sales and Marketing Strategy Risk and Control Matrix (RCM)
This document outlines risks and controls common to the sales and marketing strategy process in a risk control matrix (RCM) format.
Equity Grant Policy
This sample policy provides an overview of procedures organizations should take during the equity grant process.
IT Strategy Questionnaire
This sample questionnaire can be used to assess the processes associated with an organization’s IT strategy.
Preliminary Controls Self-Assessment Questionnaire: Budget Process
This sample questionnaire can be used by management and process owners before conducting a budgetary audit.
UPDATED WORK PROGRAM
Database Audit Work Program
This sample audit program lists various security, change management and monitoring control activities and audit procedures and their impact on multiple database control objectives.
AUDIT ANALYTICS ARTICLE
What Can We Learn About CAMs from KAMs?
In this article, Audit Analytics examines similar trends between critical audit matters (CAMs) and key audit matters (KAMs) cited by large accelerated filers cross-listed on U.S. and European Exchanges.
HOT ISSUE ARTICLES
Emerging Technology Companies: Don’t Forget to Manage Security in the Cloud
This article discusses how organizations can improve their cloud security efforts and details the challenges associated with heightened scrutiny of security in pubic company transitions.
SOX Control Awareness and Communication Is One Way Organizations Can Help Reduce Costs and Hours
This article outlines some communication techniques organizations can use to reduce the total number of hours spent on Sarbanes-Oxley (SOX) compliance.
Webinar Recording: How Finance Leaders Improve Audits Through Automation
Whether managing their internal audit teams or working with external auditors, many companies have sought greater efficiency from the audit function without sacrificing compliance. This webcast reveals what finance leaders need to know about automating audits. Source: cfo.com
Transitioning an Enterprise From COBIT 5 to COBIT 2019
This article reviews COBIT implementation status and explains the changes from COBIT 5 to COBIT 2019. Source: isaca.org
FASB Addresses Share-Based Payments to Customers
This article analyzes a new standard by the FASB that requires companies to measure and classify (on the balance sheet) share-based payments to customers by applying the guidance in FASB ASC Topic 718, Compensation — Stock Compensation. Source: journalofaccountancy.com
FEATURED KLplus CPE TRAINING COURSE
How Blockchain Technology Is Transforming Businesses
In this course, you'll learn about cryptograph and blockchain technology, how it changes the way business transactions take place, and the differences between public and private versions. You'll also learn about smart contracts, and how they enable innovation, as well as the key challenges that blockchain technology currently faces. And you'll learn about the trust paradigm and how it’s being used in business today. The completed course is worth 0.5 CPE credit, by the end of the course, the learner will be able to:
KNOWLEDGELEADER BLOG POST
IT Governance Opportunities in the Age of Digitalization
- Understand how blockchain technology is transforming businesses
- Recognize the key changes blockchain technology introduces to how transactions take place
- Identify statements that describe how blockchain technology works
- Differentiate between public and private blockchains
- Recognize what smart contracts are and how they enable innovative applications of blockchain technology
- Recognize examples of how blockchain technology is being used in business today
- Identify challenges that could impact the rate of widespread adoption of blockchain technology by enterprises
- Knowledge Check: Understanding Blockchain
Sustaining an effective business model in the face of digital disruption requires a strong foundation of IT governance able to scale and adapt to modern enterprise needs.. This week's blog post focuses on IT governance opportunities during our current age of digitalization.
DID YOU KNOW?
Risk Assessment Topic
KnowledgeLeader has over 510 tools and publications related to risk assessment in our database, and they are all right at your fingertips. Check out our Risk Assessment Topic Page to explore all of the risk assessment content available to you.
CCH TAX AND ACCOUNTING - ACCOUNTING RESEARCH MANAGER UPDATES
Weekly Summary of Accounting, SEC, and Auditing Developments
TOP 5 PAGES ON KNOWLEDGELEADER
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- Codification Improvements – FASB Discusses Codification Improvements
- Not-for-Profit Entities – FASB Discusses Reporting Gifts-in-Kind
- Conceptual Framework – FASB Discusses Measurement Component of Conceptual Framework Project
- Checklist – New Edition of Summary Checklist of Recent Authoritative US Accounting Standards Published
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- Real Estate Entities – 2019-2020 Edition of Knowledge-Based Preparation, Compilation, and Review Engagements of Real Estate Entities
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