Grupo Bepensa: Revolutionizing the Audit Process to Amplify Business Resilience
In this profile, Bepensa Audit Director Javier Humberto Cámara Cabrera explains how his team has applied specialized expertise in key risk areas to boost business resilience.
Integrating Section 404 and Section 302 Compliance Questionnaire
This tool contains two sample questionnaires that can be used by management and board members to achieve a sustainable internal control structure.
Enterprise Resource Planning (ERP) Post-Implementation Review Audit Work Program
This audit program sample provides best-practice general steps for an enterprise resource planning post-implementation review audit.
Manage Data Center Operations: Data Warehouse and Business Intelligence Management RCM
This document outlines risks and controls common to data warehouse and business intelligence management in a risk control matrix (RCM) format.
AUDIT ANALYTICS ARTICLE
PPE Impairments Surge During COVID-19
Audit Analytics looks at the substantial impairment charges related to property, plants and equipment during the pandemic.
Developments at and During COP26: The Second Week
In this Flash Report, we summarize developments during the second week of the UN Climate Change Conference of the Parties (COP26) and the agreements reached, and offer suggestions for companies to consider in the aftermath.
The World Is a Zoo: Framing Risks in the Boardroom
This issue of Board Perspectives identifies six key takeaways from a National Association of Corporate Directors (NACD) event discussing the board’s risk governance process.
Transition Service Agreements: Early Planning Avoids These 10 Common Pitfalls
Protiviti outlines some of the most commonly overlooked areas of executing transaction service agreeements, including foregoing expert help, miscalculating costs and more. Source: blog.protiviti.com
TMT Executives Identify Pandemic Policies, Cyber Threats and Data Privacy Among Top Risk Issues for 2021 and Beyond
The top risks TMT leaders should keep in mind moving forward, according to the results from Protiviti’s Executive Perspectives on Top Risks in 2021 and 2030 Survey. Source: blog.protiviti.com
What Organizations Need to Know About Unemployment Fraud
Employers should be alert for fake claims amid a boom in fraudulent schemes. Source: cfo.org
PCAOB Inspections Show Some Improvement in 2020
Some improvement in audit performance was identified during 2020 PCAOB inspections compared with the previous year, according to a board staff report. Source: journalofaccountancy.com
SEC Enforcement Activity Drops 15% in 2021
The decline in actions against public companies and subsidiaries reflects the continuing impact of the pandemic and the change of leadership at the SEC. Source: cfo.com
PREMIUM TOOL OF THE WEEK
Facilitated Self-Assessment Meetings Methodology
This tool provides an overview of the self-assessment process and includes a self-assessment facilitation framework.
KLplus CPE COURSE SPOTLIGHT
Solve Problems Using Systems Thinking in the Workplace
Systems thinking allows you to understand how systems work, as well as your role in them. Systems thinking affords you the ability to see the interrelationships among all events, putting you in a better position to address problems. 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 key concepts covered in this course
- Recognize characteristics of a system
- Recognize what makes systems thinking different from traditional thinking
- Recognize attributes of systems thinking
- Identify the elements of systems thinking used to solve a complex problem
- Identify the steps that can be used to solve a chronic problem
Entity-level control was a big trending search topic over the past week. We've published over 70 tools and publications related to entity-level 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
- A Closer Look – New Edition Provides 2021 U.S. GAAP Review
- Stock Compensation – New Edition of GAAP Update Service Discusses ASU 2021-07
- Proxy Rules – SEC Adopts New Rules for Universal Proxy Cards
- Proxy Rules – SEC Proposes Amendments to Proxy Voting Advice Rules
- Non-Current Liabilities – IASB Proposes Guidance on Non-Current Liabilities with Covenants
- Key Audit Matters – New Edition of GAAS Update Service Discusses AU-C Section 701
- International Entities – 2021-2022 Edition of Knowledge-Based Audits of International Entities Published
- Construction Contractors – 2021-2022 Edition of Knowledge-Based Preparation, Compilation, and Review Engagements of Construction Contractors and Related Entities Guide (Post-SSARS-25) Published
- Audit Engagements – 2021 Edition of Audit Engagement Standards: Audit Engagements PCAOB Published
- Audit Engagements – 2021 Edition of Engagements Standards Attestation Engagements: PCAOB Published
- LIBOR – New Edition of Governmental GAAP Update Service Discusses GASB 93
These were the most popular items on KnowledgeLeader last week:
- Enterprise Risk Assessment Process Questionnaire
- Corporate Governance Compliance Questionnaire
- Disclosure Committee Questionnaire
- Accounts Payable RCM
- Risk Assessment and Internal Audit Plan