This list contains all of the weekly content updates to KnowledgeLeader within the past six months. All KnowledgeLeader members should receive the latest update via email every Monday morning. If you are not receiving the weekly update messages and would like to do so, please
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Week of February 24, 2020
Newsletter:
A Look at the Top 2020 Risks — Board Perspectives: Risk Oversight, Issue 123
Guide:
Achieving a Robust Data Analytics Program Guide
Updated Model:
Business Continuity Management Capability Maturity Model (CMM)
Updated Policy:
IT Change Management Policy
Updated Policy:
Receiving Policy
Updated Work Program:
Procurement and Accounts Payable Audit Work Program
Updated Work Program:
Hotel Audit Work Program
Audit Analytics Article:
Changes to Auditor Independence Regulations: US vs. UK
Hot Issue Article:
OCC Flags Warning Signs of Operational, Credit and Interest Rate Risks
Hot Issue Article:
Operational Resilience Supervision Moves into High Gear with Latest Consultation Papers for UK Institutions
KnowledgeLeader Blog Post:
Intelligence Automation: How to Get Started
Featured Link:
New NIST Privacy Framework: A Tailor-made Resource for Internal Audit
Featured Link:
IT Auditors in the Spotlight
Week of February 17, 2020
Benchmarking Report:
Executive Perspectives on Top Risks in 2020: Energy and Utilities Industry Group Results
Questionnaire:
Controls Self-Assessment Questionnaire
Guide:
Continuous Monitoring and Auditing Guide: Critical Success Factors and Common Pitfalls
Updated Policy:
IT Change Management Policy: Sample 2
Updated Policy:
Policy and Practice Development Policy
Updated Policy:
Prepaid Expenses Policy
Hot Issue Article:
Focused on Digital Transformation? Lead With People, Not Technology
Hot Issue Article:
In Transformations, People Are at the Heart of Success
KnowledgeLeader Blog Post:
How to Effectively Conduct Self-Assessment Meetings
Featured Link:
ASB Issues Guidance on Global Investment Performance Standards
Featured Link:
How CFOs Can Jumpstart Automation of the Close
Week of February 10, 2020
Announcement:
Featured Recorded Webinar: Apply the Concept of Agile to Deliver Next-Generation Internal Audit
Guide:
Auditing Corporate Governance Guide
Guide:
Capital Project Management Risks Guide
Updated Policy:
Inventory Policy
Updated Policy:
IT Data Management Policy
Benchmarking Report:
Executive Perspectives on Top Risks in 2020: Technology, Media and Telecommunications Industry Group Results
Performer Profile:
Mitsubishi UFJ Financial Group (MUFG): Global Audit Transformation Unlocks Value
Audit Analytics Article:
Seventeen-Year Review of Audit Fee and Non-Audit Fee Trends
Hot Issue Article:
From Premise to Practice: Technology Is Providing Finance Leaders With Long-Sought-After Answers to Important Questions
Hot Issue Article:
FFIEC’s Updated BCM Booklet Highlights Operational Resilience Concepts
KnowledgeLeader Blog Post:
How to Determine the Most Effective Budgeting Process
Featured Link:
Five Categories of Finance Competencies for 2020
Featured Link:
@ISACA Newsletter: Volume 2
Week of February 3, 2020
Regulatory Update:
BlackRock’s Larry Fink Draws Another Line in the Sand — The Message is Getting Clearer
Guide:
Financial Reporting Risks Guide
Guide:
Data Analytics Guide: Walk Before You Run
Work Program:
IT Asset Management Audit Work Program: Sample 2
Updated Work Program:
Procurement and Accounts Payable Controls Review Audit Work Program
Updated Methodology:
Six Elements of Infrastructure
Updated Model:
Capability Maturity Model (CMM)
Hot Issue Article:
Dynamic Markets, Changing Regulations: Is Your Loan Portfolio Management Practice Moving in Step
Hot Issue Article:
Looking for Innovation? 10 Ideas to Help Companies Break the Mold
KnowledgeLeader Blog Post:
Are You Properly Managing Cash Flow Risks?
Featured Link:
@ISACA Newsletter: Volume 1
Featured Link:
Five Internal Audit Resolutions for 2020 and Beyond
Week of January 20, 2020
Regulatory Update:
PCAOB Shares Insights From Its Discussions With Audit Committee Chairs
Featured Event:
Recorded Webinar: Setting the 2020 Audit Committee Agenda
Questionnaire:
Assessment Questions for Audit Committees to Consider
Questionnaire:
Project Management Office (PMO) Questionnaire
Model:
Internal Controls Over Financial Reporting Compliance Capability Maturity Model (CMM)
Updated Methodology:
Six Elements of Infrastructure for Public Company Readiness
Updated Policy:
Intercompany Accounting Policy
Benchmarking Report:
Executive Perspectives on Top Risks in 2020: Consumer Products and Services Industry Group Results
Hot Issue Article:
Public Company Transformation: Critical Audit Matters Should Matter for Soon-to-Be-Public Companies
Hot Issue Article:
SOX Compliance: Faster Automation, Fewer Controls and How to Get There
Featured Link:
Final Reflections on Internal Audit's Decade of Progress
Featured Link:
Cybersecurity 2020: Welcome to the Digital Cold War
Week of January 13, 2020
Regulatory Update:
National Terrorism Advisory System (NTAS) Issues Bulletin on Potential Terrorism Threat to the U.S. Homeland from Iranian Cyberattacks
Methodology:
Enterprise Risk Management Capability Maturity Model (CMM)
Work Program:
Email Surveillance Audit Program
Audit Report:
IT Compliance Review Report
Updated Methodology:
Project Management Methodology
Updated Guide:
Cloud-Based Services Risks Guide
Benchmarking Report:
Executive Perspectives on Top Risks in 2020: Financial Services Industry Group Results
Hot Issue Article:
Client Lesson #3: “Don’t Send Me Resumes, I Need a Partner”
Hot Issue Article:
In Many Technology Firms, the “Tech Balance” Wave Is Building in the Finance Function
Audit Analytics Article:
More to Discover With CAMs
Featured Link:
@ISACA Newsletter: Volume 26
Featured Link:
3 Considerations for New Cloud Computing Accounting Rules
Week of January 6, 2020
Newsletter:
Setting the 2020 Audit Committee Agenda - The Bulletin, Volume 7, Issue 5
Featured Event:
Upcoming CPE Webinar: Setting the 2020 Audit Committee Agenda
Guide:
Order-to-Cash Risks Guide
Guide:
Cloud Computing Guide: Risk and Audit Considerations
Request for Proposal:
Request for Proposal: Sarbanes-Oxley (SOX) Compliance
Updated Audit Report:
Integrated Audit Committee Plan Report
Updated Methodology:
Legal Spend Management Capability Maturity Model (CMM)
Updated Methodology:
Procurement Capability Maturity Model (CMM)
Performer Profile:
The Jardine Matheson Group: Creating Future Value Through Innovation
Hot Issue Article:
With FASB Deadlines Finalized, a Final Checklist for CECL Readiness
Hot Issue Article:
Report: UK Regulators Urged to Hold Firms and Individuals Accountable for “Unacceptable” Number of IT Failures
KnowledgeLeader Blog Post:
In The Spotlight: Your Accounts Payable Process
Featured Link:
When Everything Old is New Again: How to Audit Artificial Intelligence for Racial Bias
Featured Link:
IASB Proposes Changes to Reporting of Profit and Income
Week of December 30, 2019
Featured Event:
Upcoming CPE Webinar: Setting the 2020 Audit Committee Agenda
Work Program:
Project Management Office (PMO) Audit Work Program
Updated Work Program:
Data Center Review Audit Work Program
Updated Methodology:
Protiviti's Sarbanes-Oxley Section 404 Compliance Initiatives Methodology
Updated Methodology:
Mergers and Acquisitions Integration Methodology
Newsletter:
Board Oversight of an AI-Transforming Workplace - Board Perspectives: Risk Oversight, Issue 122
Audit Analytics Article:
What Investors Need to Know About Audits
Benchmarking Report:
An Urgent Call for KYC Optimization
KnowledgeLeader Blog Post:
How to Easily Revamp Risk Culture in the Digital Age
Featured Link:
@ISACA Newsletter: Volume 24
Featured Link:
10 Events That Defined the Past Decade for Internal Audit
Week of December 16, 2019
Benchmarking Report:
Executive Perspectives on Top Risks in 2020 - Key Issues Being Discussed in the Boardroom and C-Suite
Guide:
Shared Services Guide: Sample 2
Policy:
Equity Award Valuation Policy
Work Program:
Service-Level Controls Audit Work Program
Work Program:
Investments Audit Work Program
Updated Methodology:
Facilitated Self-Assessment Meetings Methodology
Newsletter:
Revamping Risk Culture in the Digital Age - Board Perspectives: Risk Oversight, Issue 121
Article:
AI in the Technology Industry - How the Need for Competitive Advantage is Driving AI Investment
Hot Issue:
Internal Audit Innovation for the Next Generation
Hot Issue:
Lease Accounting Changes: The Journey So Far
KnowledgeLeader Blog Post:
How Are You Monitoring Your Project Management Risk?
Featured Link:
IIA Takes a Principled View of Corporate Governance
Featured Link:
Ignorance Is Not Bliss When It Comes to Defending Against the Dark Web
Week of December 9, 2019
Benchmarking Survey Announcement:
Protiviti's 2020 Internal Audit Capabilities and Needs Survey
Announcement:
Year-End Sale
Featured Event:
Upcoming CPE Webinar: An Outlook on the 2020 Global Business Environment
Performer Profile:
Fidelity Investments: From Goodness to Greatness — Going All-In on Agile Auditing
RCM:
Provide Financial Information to External Parties: 10-K Preparation RCM
Work Program:
Spreadsheet Audit Work Program
Work Program:
System Pre-Implementation Audit Work Program
Work Program:
Foreign Exchange Audit Work Program
Questionnaire:
Quote-to-Cash Scoping Questionnaire
Updated Methodology:
Business Self-Assessment Methodology
Audit Analytics Article:
The History of Critical Audit Matters
Hot Issue Article:
Internal Audit Leaders Adopt Agile Methods to Meet Next-Gen Audit Expectations
Hot Issue Article:
Learning From Clients: ‘‘Fix What We Have’’
Podcast:
Quantifying Cyber Risk Podcast
KnowledgeLeader Blog Post:
How Important is Due Diligence to the M&A Process?
Featured Link:
How Blockchain is Revolutionizing the Travel and Hospitality Industry
Featured Link:
New Position Paper Released: Internal Audit’s Role on Governing Bodies/Executive Committee Participation
Week of December 2, 2019
Announcement:
Year-End Sale
Benchmarking Survey Announcement:
Protiviti's 2020 Internal Audit Capabilities and Needs Survey
Model:
Intellectual Property Capability Maturity Model (CMM)
Questionnaire:
Procure-to-Pay Scoping Questionnaire
Guide:
Shared Services Guide
Policy:
IT Change Management Policy
Policy:
Facility Access Controls Policy
Article:
Healthcare Key Issues Bulletin: Issue No. 9
Hot Issue Article:
The OCC’s 2020 Supervision Plan Targets Emerging Risks Facing Financial Institutions
Hot Issue Article:
With a Change in the Credit Cycle, a Rise in Special Assets Is Likely: Is Your Institution Prepared?
KnowledgeLeader Blog Post:
How to Successfully Optimize Your BCM Program
Featured Link:
@ISACA Newsletter: Volume 23
Featured Link:
Keeping an Eye on Culture Using New IIA Guidance
Week of November 25, 2019
Benchmarking Survey Announcement:
Protiviti's 2020 Internal Audit Capabilities and Needs Survey
RCM:
Develop Sales and Marketing Strategy Risk and Control Matrix (RCM)
Policy:
Equity Grant Policy
Questionnaire:
IT Strategy Questionnaire
Updated Questionnaire:
Preliminary Controls Self-Assessment Questionnaire: Budget Process
Updated Work Program:
Database Audit Work Program
Audit Analytics Article:
What Can We Learn About CAMs from KAMs?
Hot Issue Article:
Emerging Technology Companies: Don’t Forget to Manage Security in the Cloud
Hot Issue Article:
SOX Control Awareness and Communication Is One Way Organizations Can Help Reduce Costs and Hours
Featured Link:
Webinar Recording: How Finance Leaders Improve Audits Through Automation
Featured Link:
Transitioning an Enterprise From COBIT 5 to COBIT 2019
Featured Link:
FASB Addresses Share-Based Payments to Customers
KnowledgeLeader Blog Post:
IT Governance Opportunities in the Age of Digitalization
Week of November 18, 2019
Benchmarking Survey Announcement:
Protiviti's 2020 Internal Audit Capabilities and Needs Survey
Benchmarking Report:
Five Ways Customer-Focused CFOs Thrive
RCM:
Manage Customer Orders: Sales Approval Process Risk and Control Matrix (RCM)
Audit Report:
Financial Close Review Report
Updated Policy:
Inventory Policy
Updated Methodology:
Fraud/Integrity Risk Methodology
Performer Profile:
DriveTime: Internal Audit Takes the Wheel on RPA
Hot Issue Article:
It’s Time for a Closer Look at Consumer Loan Monitoring: Here Are Some Best Practices
Hot Issue Article:
Next-Gen Internal Audit Seeks Deeper Truth in Advanced Data Analytics
Hot Issue Article:
Is Your Company Managing Data in the Cloud? Consider These Risks
Featured Link:
@ISACA Newsletter: Volume 22
Featured Link:
The Road Ahead for Internal Audit: 5 Bold Predictions for the 2020s
KnowledgeLeader Blog Post:
How to Assess Your View of Future Risks
Week of November 11, 2019
Policy:
Compensation Expense Policy
Benchmarking Tool:
Privacy Program Leading Practices
Charter:
Disclosure Committee Charter: Sample 2
Audit Report:
Close-the-Books, Finance, IT and Human Resources Review Report
Updated Methodology:
Business Continuity Management Methodology
Benchmarking Report:
The CFO and Finance Organization: Five Trends for Boards to Watch
Newsletter:
The Purpose of the Corporation and the Future of Work
Audit Analytics Article:
Importance of Critical Audit Matters (CAMs) for Investors
Hot Issue Article:
The New Tech Balance: Innovation, Talent and Responsibility
KnowledgeLeader Blog Post:
Traditional Risk Assessment Approaches Have Limited Value
Featured Link:
Practice Guide: Unique Aspects of Internal Auditing in the Public Sector
Featured Link:
Is Your Organization Supporting Paths to Develop Women as Leaders?
Week of November 4, 2019
KL
plus Announcement:
New KLplus Course! IA Beginner Data Analytics
Announcement:
KnowledgeLeader's Top 10: Q3 2019
Regulatory Update:
Flash Report: FASB Approves New Effective Dates for Four Major Accounting Standards
RCM:
Manage Base and Variable Compensation: Equity Compensation Risk and Control Matrix (RCM)
Updated Questionnaire:
Human Resources Internal Controls Questionnaire
Updated Questionnaire:
Healthcare Management Planning Risk Assessment Questionnaire
Updated Audit Report:
Financial Reporting Process Review Audit Report
Updated Guide:
Ethics Program Guide
Article:
Responsible Privacy: Is the Board Doing Its Part? — Protiviti Whitepaper
Hot Issue Article:
Internal Auditing Around the World, Volume 15: Dawn of the Audit Bots
Hot Issue Article:
Hong Kong Rated ‘‘Compliant’’ by Financial Action Task Force but Room for Improvement Remains
KnowledgeLeader Blog Post:
How Quick Is Your Financial Close Process?
Featured Link:
Cybersustainability: Ensuring Digital Strategies That Protect Data
Featured Link:
Ready or Not — Here Come the 2020s
Week of October 21, 2019
Article:
The Human(e) Side of Digital
Benchmarking Tool:
Accounts Receivable, Credit and Collections Leading Practices
Model:
Security Risk Management Capability Maturity Model (CMM)
Updated Audit Report:
Segregation of Duties Review Report
Updated Guide:
Assessing Effectiveness of a Process or Program Guide
Updated Guide:
Sarbanes-Oxley Section 404: Report Testing Methodology Guide
Performer Profile:
Deutsche Telekom: Stronger Connections — Internationalizing Internal Audit
Audit Analytics Article:
Trends in the Number of Key Audit Matters Reported
Hot Issue Article:
SOX 2019: Keeping Compliance Costs in Check
KnowledgeLeader Blog Post:
The Best Way to Formulate and Execute Audit Procedures
Featured Link:
@ISACA Newsletter: Volume 20
Featured Link:
6 Cybersecurity Misconceptions
Week of October 14, 2019
Model:
Sarbanes-Oxley Project-to-Process Capability Maturity Model (CMM)
Updated Audit Report:
Privacy and Data Sensitivity Audit Report
Updated Audit Report:
Back Office Process Optimization Report
Updated Audit Report:
Temporary Labor Service Contract Review Report
Audit Analytics Article:
Evolution of SOX 404 Disclosures for EGCs
Hot Issue Article:
Leaders in Audit: How the Financial Services Industry Is Applying Next-Gen Audit Practices
Hot Issue Article:
The U.S.-China Trade War: What It Means for Manufacturers
Hot Issue Article:
Better Together: CFOs Reveal the Challenges That a Blended Team of Experts Helped Them Overcome
KnowledgeLeader Blog Post:
When is the Last Time You Reviewed Your Purchasing Process?
Featured Link:
The IIA Releases New Practice Guide on Demonstrating the Core Principles for the Professional Practice of Internal Auditing
Featured Link:
Harley-Davidson Unveils New Growth Strategy
Featured Link:
Critical Audit Matters: What Firms Are Reporting
Week of October 7, 2019
Announcement:
Fall CPE Sale!
Featured Event:
Upcoming CPE Webinar: Today’s Toughest Challenges in IT Audit: Tech Partnerships, Talent, Transformation
Questionnaire:
Workplace Dynamics Questionnaire: Technology and Labor Model
Model:
Sarbanes-Oxley Year-One Capability Maturity Model (CMM)
Updated Audit Report:
Privacy Compliance Program Review Audit Report
Updated Guide:
Key Elements of an Effective Project Management Office Guide
Updated Guide:
Documenting Processes and Controls for Sarbanes-Oxley Guide
Updated Guide:
Sarbanes-Oxley Roles and Responsibilities Guide
Performer Profile:
Country Road Group and David Jones: Influencing Stakeholders via Commercial Insights
Hot Issue Article:
Panel Discussion on FAIR Methodology Sparks Lively Interest: Key Takeaways
Article:
Capitalizing on Predictive Maintenance (PdM) Benefits in Manufacturing
Featured Link:
@ISACA Newsletter: Volume 19
Featured Link:
New Position Paper Released: The Internal Audit Charter
KnowledgeLeader Blog Post:
Is Your Strategy Focused on Digital Transformation?
Week of September 30, 2019
Benchmarking Report:
2019 Finance Trends Survey Report
University Content:
Internal Audit Project at the D’Amore-McKim School of Business
RCM:
Disclosure Procedures: Legal Reserves RCM
Model:
Security Governance Capability Maturity Model (CMM)
Updated Audit Report:
Education Grant Compliance Review Report
Updated Questionnaire:
Data Center General Controls Questionnaire
Updated Guide:
Enterprise Risk Management Summary Approach Guide
Hot Issue Article:
CECL: A Regulators’ Perspective
Hot Issue Article:
RPA or AI? To Achieve Most Automation Goals, You Need Both
KnowledgeLeader Blog Post:
Audit Committee: Importance to the Board of Directors
Featured Link:
@ISACA Newsletter: Volume 18
Featured Link:
Six Risk Management Lessons I Learned from Hurricane Dorian
Week of September 23, 2019
Newsletter:
How Does Your Company Measure Up Against Digital Leaders?
RCM:
Purchase Materials and Supplies: Monitor Contract Spend RCM
Work Program:
Procurement Card Audit Work Program: Sample 2
Updated Audit Report:
Billing and Credit Memo Process Review Audit Report
Updated Benchmarking Tool:
Data Analytics by Business Process
Updated Guide:
Process and Activity-Level Controls Assessment Guide
Updated Guide:
Sarbanes-Oxley 404 Compliance Project Testing and Documentation Standards Guide
Article:
Five Reasons for Conduct Risk Failures — With One Shared Cause
Hot Issue Article:
FASB Proposes Delaying New Lease Standards for Private Companies, But There’s No Time to Waste
Hot Issue Article:
Compliance 2.0: Transforming SOX Practices With Technology
KnowledgeLeader Blog Post:
How to Achieve Remarkable Value From Internal Audit in the Digital Age
Featured Link:
Can Chief Audit Executives Wear Multiple Hats?
Featured Link:
FASB Proposes Guidance to Ease Transition to New Benchmark Rates
Week of September 16, 2019
Performer Profile:
Brinks Home Security: ‘‘Just Start’’ — Advancing and Refining a Next-Generation Audit Approach
RCM:
Provide Financial Information to External Parties: Risk Reporting RCM
Updated Audit Report:
Tax Compliance Process Report
Updated Audit Report:
Sarbanes-Oxley Section 404 Status Report
Updated Questionnaire:
Segregation of Duties Questionnaire: Treasury
Updated Questionnaire:
Segregation of Duties Questionnaire: Significant Cash Disbursement Applications
Updated Guide:
Sarbanes-Oxley Auditor Walkthrough Guide
Audit Analytics Article:
Microsoft Discloses Critical Audit Matters
Hot Issue Article:
SOX Compliance Survey: One Decade of Insights
Hot Issue Article:
New Staffing Strategies Can Help Finance Leaders Address Business Challenges
Hot Issue Article:
Cyber Risks Drawing Increased Scrutiny in Public Company Transition
KnowledgeLeader Blog Post:
Internal Audit: Auditing Standards You Need to Be Aware Of
Featured Link:
Auditing Green IT
Featured Link:
What Happens When Internal Audit Is Ignored? It Happens Too Often
Week of September 9, 2019
Announcement:
New KLplus Courses Available
Regulatory Update:
Post-Acute Care Compliance - Protiviti Flash Report
RCM:
Manage Service Contracts: Monitoring Existing Contracts RCM
Questionnaire:
Compliance Overview Questionnaire: HIPAA
Updated Questionnaire:
Financial Reporting Process Questionnaire: Consolidation Systems
Updated Audit Report:
Equity Compensation Review Audit Report: Sample 2
Updated Guide:
Sarbanes-Oxley Section 404 Compliance Guide
Updated Guide:
An Effective Way to Conduct a Risk Assessment Guide
Article:
Building Blocks for an Effective AML Enterprisewide Risk Assessment
Hot Issue Article:
Energy and Utilities Companies Can Build an On-Ramp to the AI Fast Lane With Intelligent Automation
Hot Issue Article:
How Artificial Intelligence Can Add Value to the Supply Chain
Hot Issue Article:
Accelerating RPA Maturity: Three Ways Consumer Products and Retail Companies Can Step Up Their Game
KnowledgeLeader Blog Post:
10 Important Roles of the Audit Committee in Internal Audit
Featured Link:
GASB Issues Lease Accounting Implementation Guide
Featured Link:
@ISACA Newsletter: Volume 17
Week of September 2, 2019
RCM:
Manage Service Contracts: Entering Contracts into the System RCM
Questionnaire:
Compliance Overview Questionnaire: Drug-Free Workplace Act
Updated Model:
Staffing and Professional Services Risk Model
Updated Audit Report:
Internal Audit Risk Assessment Audit Committee Report
Updated Guide:
PMO Interim Status Reporting Guide
Updated Guide:
Enterprise Risk Management Education and Awareness Guide
Newsletter:
PreView: Protiviti's View on Emerging Risks, July 2019
Audit Analytics Article:
Frequency of KAMs
Hot Issue Article:
Programs, Policies, Principles and People Can Move ‘‘Ethical AI’’ From a Nebulous Concept to a Meaningful Practice
Hot Issue Article:
Who Is Watching the Bots? Part Two: Operational Challenges and Solutions
Hot Issue Article:
No Stone Unturned: Key Considerations for Finalizing CECL Model Implementation and Validation
KnowledgeLeader Blog Post:
Social Media Risk: What it Means to Your Risk Profile
Featured Link:
Achieving Digital Business Transformation Using COBIT 2019
Featured Link:
Should Internal Auditors Worry About Digital Spies in Our Midst?