KnowledgeLeader Recent Additions

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 contact us.




Week of October 18, 2021


Performer Profile: DBS Bank: Using Data to Highlight Risks, Increase Resilience and Usher in the Future of Audit
Guide: Risk Assessment Guide
Guide: Sarbanes-Oxley Compliance and Disclosure Timeline Guide
Guide: Common Fraud Scenarios Guide
Charter: Disclosure Committee Charter
Policy: Third-Party Access and Usage Policy
Policy: IT Risk Assessment Policy
Benchmarking Tool: Close-the-Books Key Performance Indicators (KPIs)
Audit Analytics Article: Impacts of COVID-19 on Public Companies
Newsletter: Ransomware: Preventing an Attack and Responding to and Recovering From an Attack
Recommended Resource: Returning to the Office with an Adaptable, High-Performance Team
Recommended Resource: Guidelines for Serving Limited English Proficiency Consumers Emphasize Expectations and Risks for Financial Institutions
Recommended Resource: EBP Audits Set for Major Changes, More Transparency
Recommended Resource: IIA Comments on ESG Ratings and Data Products Providers
Recommended Resource: Budgeting for Cybersecurity Requires a New Approach




Week of October 11, 2021


Top 10 Tools — Q3 2021
1. Accounts Payable RCM
2. Entity-Level Controls Risk Assessment Questionnaire
3. Internal Audit Risk Assessment Questionnaire
4. AR and Cash Application Process Flow
5. Enterprise Risk Management Questionnaire
6. Risk Assessment and Internal Audit Plan
7. Accounts Receivable Aging and Collections Process Flow
8. Root Cause Analysis Questionnaire
9. Audit Planning Memo
10. Application Audit Work Program


Top 10 Publications — Q3 2021
1. Guide to Internal Audit
2. Internal Auditing Around the World: Volume 17
3. Bogus Whistleblower Complaints Are Making the Rounds
4. 2021 Sarbanes-Oxley Compliance Survey
5. Growing Number of ICFR Issues Following IPO
6. Executive Perspectives on Top Risks in 2021 and 2030
7. The Three C’s of a Quality Cloud Audit
8. Internal Controls Planning as Organizations Contemplate a Return to the Office
9. Importance of Internal Controls for Cybersecurity
10. AQRM Red Flags: Controls




Week of October 4, 2021


Policy: Vendor Risk Management Policy
Guide: Internal Audit Contributing to the Success of Enterprise Risk Management Guide
Work Program: Security Management Audit Work Program
Benchmarking Tool: Budgeting Leading Practices
Benchmarking Tool: IT Change Management Leading Practices
Benchmarking Tool: Currency Risk Key Performance Indicators (KPIs)
Benchmarking Tool: Manage Mergers and Acquisitions Key Performance Indicators (KPIs)
Audit Analytics Article: AQRM Red Flags: Financial Reporting
Recommended Resource: Cybersecurity Is More Than an IT Issue — Does Your Board Know How to Manage the Dangers?
Recommended Resource: ESG Assurance an Elusive but Promising Opportunity for Auditors
Recommended Resource: CFOs: Prepare for Changes in Global Tax Rules
Recommended Resource: Nearly a Year Into the Pandemic, Relief Fraud and Misuse of Government Funds Continue Unabated
Recommended Resource: Smooth (and Secure) Operator: A Perspective on the Oldsmar Water Plant ICS Breach




Week of September 27, 2021


Performer Profile: Unum Group: Pivoting to Respond to Change While Positioning for the Future
Guide: Enterprise Risk Management Guide: Identifying and Understanding Risks
Questionnaire: Capital Expenditure and Fixed Asset Process Questionnaire
Policy: Account Reconciliation Policy
Risk and Control Matrix (RCM): Manage Security and Privacy: Manage Security Configurations RCM
Benchmarking Tool: Pricing Risk Key Performance Indicators (KPIs)
Benchmarking Tool: Financial Instrument Risk Key Performance Indicators (KPIs)
Hot Issue Article: Attention, CFOs: Your Most Important Asset Is Not on Your Balance Sheet
Hot Issue Article: COVID-19 Vaccine — Is Your Organization Prepared to Meet Compliance Requirements?
Recommended Resource: Updated Single Audit Guidance Provided by OMB in 2021 Compliance Supplement
Recommended Resource: “Don’t Think About ESG Simply as a Reporting Exercise,” Says Former SSGA Asset Stewardship Head
Recommended Resource: How to Retain Staff Amid Surging Turnover




Week of September 20, 2021


Charter: Corporate Audit Department Charter
Guide: Auditing the Enterprise Risk Management (ERM) Process Guide
Guide: Sarbanes-Oxley Compliance Committee Structure Guide
Policy: Data Backup and Retention Policy
Benchmarking Tool: Agile Audit Leading Practices
Benchmarking Tool: Collateral Risk Key Performance Indicators (KPIs)
Benchmarking Tool: Settlement Risk Key Performance Indicators (KPIs)
Audit Analytics Article: AQRM Red Flags: Changes in Accounting Estimates
Hot Issue Article: Resilience and the Workforce Are Key Concerns in 2021 and Over the Next Decade, According to Protiviti-NC State Global Survey
Recommended Resource: Cintas Creates New ESG and Compliance Role
Recommended Resource: Single Audits: Using Compliance Supplements for Success
Recommended Resource: Will Sweatpants Come to the Office When We Return?




Week of September 13, 2021


Research Report: Growing Number of ICFR Issues Following IPO
Policy: Information Security Management System Policy
Policy: IT Personnel Security Policy
Work Program: Fixed Assets and Property Audit Work Program
Performer Profile: Centene Corporation: Resilience Stems From the Resolve to Help Others
Hot Issue Article: FinCEN and OFAC Put Financial Institutions on Notice About Processing Ransomware Payments
Recommended Resource: After an ‘Eye-Popping’ Proxy Season: Takeaways From the ESG Integration Forum – Summer 2021
Recommended Resource: IIA Supports U.S. House Committee in Recommendation to Restore Navy Internal Audit Funding
Recommended Resource: Better Remote Job Interviews and ERC Updates




Week of September 6, 2021


Policy: Intercompany Accounting Policy
Policy: Customer Credit Policy
Policy: Physical Security Standard Policy
Questionnaire: Complaint Reporting Process Questionnaire
Audit Analytics Article: AQRM Red Flags: Controls
Hot Issue Article: Recharging Your Agile Transformation
Hot Issue Article: CFPB Provides Further Guidance on MSAs Under RESPA Section 8
Recommended Resource: NEW! Internal Audit Foundation and IIA Chairman of the Global Board Report — Future Ready: Upskilling Today for the Profession of Tomorrow
Recommended Resource: COSO Provides Guidance on Enterprise Risk Management in Cloud Computing
Recommended Resource: How to Effectively Support Working Parents During a Crisis




Week of August 30, 2021


Newsletter: Lessons From the Pandemic: Crisis as a Catalyst for Innovation
Benchmarking Tool: Audit Data Analytics Leading Practices
Benchmarking Tool: Purchase-to-Payment Leading Practices
Benchmarking Tool: Manage Capital Planning Key Performance Indicators (KPIs)
Guide: Strategy Assessment Guide
Policy: IT Risk Assessment Policy
Policy: Earnings Per Share Policy
Questionnaire: Sarbanes-Oxley Compliance and Reporting Strategy Questionnaire
Hot Issue Article: Australia’s Responsible Lending Reforms: A Step in the Wrong Direction
Recommended Resource: IIA Calls on Accounting Standards Foundation for Reliable Sustainability Reporting
Recommended Resource: COSO Provides Guidance on Application of ERM to Cloud Computing
Recommended Resource: COBRA Premium Assistance Credit Clarified Further




Week of August 23, 2021


Audit Analytics Article: Initial Public Offerings: Recent Trends in Corporate Governance Risks
Charter: Corporate Audit Department Charter
Request for Proposal: Request for Proposal: Sarbanes-Oxley Section 404 Implementation
Work Program: Application Audit Work Program
Regulatory Update: Leveling the Playing Field for Third-Party Risk Management Requirements
Hot Issue Article: SEC Adopts Final Rule to Modernize MD&A and Related Financial Disclosures
Hot Issue Article: Regulators Increase Focus on Virtual Currencies as Institutional Interest Grows
Recommended Resource: IIA Launches IT General Controls Certificate
Recommended Resource: Sustainable Investments Hit 35.9 Percent of All Assets, Study Finds
Recommended Resource: Your Business Survived the Pandemic – Now What?




Week of August 16, 2021


Performer Profile: Booking Holdings: Navigating a Global Crisis With a Resilience Mindset
Audit Report: Purchase-to-Payment Review Audit Report
Model: Anti-Money Laundering Capability Maturity Model (CMM)
Policy: Document Retention Program Policy
Benchmarking Tool: Business Continuity Management Leading Practices
Job Description: Chief Audit Executive Job Description
Hot Issue Article: FinCEN and the Banking Agencies Clarify Due Diligence Requirements for Charities, Non-Profit Organizations
Hot Issue Article: Transforming Delivery Through Value Streams
Recommended Resource: Now Available! The IIA's IT General Controls Certificate Program
Recommended Resource: IIA Announces 2021–22 Global Board of Directors
Recommended Resource: Next-Generation Internal Audit: Getting Comfortable Doing What Is Uncomfortable




Week of August 9, 2021


Regulatory Update: Bogus Whistleblower Complaints Are Making the Rounds
Newsletter: Reimagining the Future Workplace: Ask the Right Questions to Move Forward
Audit Report: Enterprise Resource Planning Upgrade Audit Report
Guide: Project Management Office Governance Guide
Work Program: Enterprise Resource Planning Security Audit Work Program
Audit Analytics Article: A Closer Look at Votes Against Auditor Ratification — 2020
Hot Issue Article: SOX Compliance Under COVID-19: Considerations for Completing Quarterly Assessments
Hot Issue Article: Realities of Crisis, Regulatory Landscape Call for Re-Imagining Resilience and Curbing Complacency
Recommended Resource: The IIA Is Waiving CRMA Application Fee Through Dec. 31, 2021
Recommended Resource: SEC’s Lee Looks to Boards’ Role in ESG
Recommended Resource: Take Control of Your Home Wi-Fi With Gryphon




Week of August 2, 2021


Newsletter: The Future Workplace: Getting It Right
Questionnaire: Segregation of Duties Questionnaire
Policy: Enterprise Incident Response Policy
Article: Preparing for a Dynamic Post-Pandemic Fraud Landscape
Article: CFPB Ready for Heightened Enforcement
Hot Issue Article: Program Management as a Service — Transforming the PMO Through a Scalable Service Model
Hot Issue Article: Skills and Scale — The New Finance Labor Model Proves Its Real-World Value
Recommended Resource: New Study Reveals Lack of Standardization in Sustainability Assurance
Recommended Resource: Elevate Program Expands to Provide Merit-Based CIA Scholarships
Recommended Resource: CPAs and the Historic Paycheck Protection Program




Week of July 26, 2021


Protiviti Booklet: Internal Auditing Around the World: Volume 17
Updated Questionnaire: Preliminary Controls Self-Assessment Questionnaire
Updated Questionnaire: Tax Compliance Process Internal Control Questionnaire
Work Program: Firewall Audit Work Program
Work Program: System Pre-Implementation Audit Work Program
Audit Analytics Article: Academic Spotlight: Auditor Ratification’s Impact on Audit Quality
Hot Issue Article: Business Continuity Programs: Beware of Complacency
Hot Issue Article: Managing Connected Devices in Today’s Evolving Business Environment
Recommended Resource: Four Questions CFOs Should Ask Their Supply Chain Leaders
Recommended Resource: Investor Groups Probing Issuers on Racial Equity Messaging This Proxy Season
Recommended Resource: 2021 IIA International Conference Brings Together Global Thought Leaders on Top Issues Affecting Internal Audit




Week of July 19, 2021


Benchmarking Report: 2021 Sarbanes-Oxley Compliance Survey
Updated Charter: Project Management Charter Template
Updated Policy: Access Management Policy
Updated Policy: Chart of Accounts Policy
Updated Questionnaire: Sarbanes-Oxley Testing Documentation Questionnaire
Audit Analytics Article: SEC Enforcement Actions Reveal Continuing Importance of Accurate Disclosures
Hot Issue Article: Seven Key Factors to a Successful PMO Transformation
Hot Issue Article: New Survey Reveals Four Habits of Highly Resilient CFOs
Recommended Resource: Group Sets 2023 Deadline for Reporting Framework on Nature-Related Risks
Recommended Resource: Duhnke Removed as PCAOB Chair as Transition to New Board Begins
Recommended Resource: SBA Reports First 50 Shuttered Venue Operator Grants




Week of July 12, 2021


Top 10 Tools — Q2 2021
1. Entity-Level Controls Risk Assessment Questionnaire
2. Accounts Payable RCM
3. Audit Planning Memo
4. Internal Audit Risk Assessment Questionnaire
5. Internal Audit Department Key Performance Indicators (KPIs)
6. Enterprise Risk Management Questionnaire
7. AR and Cash Application Process Flow
8. Risk Assessment and Internal Audit Plan
9. Accounts Receivable Aging and Collections Process Flow
10. Enterprise Risk Management Summary Approach Guide


Top 10 Publications — Q2 2021
1. Executive Perspectives on Top Risks in 2021 and 2030
2. Microsoft Corporation: Leading With What’s Next in Agile Auditing
3. Importance of Internal Controls for Cybersecurity
4. The Top Risks in 2021: A Global Perspective
5. 2021 IT Audit Benchmarking Survey
6. Zurich Insurance Company Ltd: The Leading Edge of Internal Audit Transformation
7. 2021 Internal Audit Capabilities and Needs Survey
8. Guide to Internal Audit
9. To Meet Today’s Challenges, CAEs Must Stay Focused on Next-Gen Internal Audit Practices
10. 10 ESG Reporting Questions Directors Should Consider




Week of July 5, 2021


Updated Questionnaire: Root Cause Analysis Questionnaire
Updated Charter: IT Change Advisory Board Charter
Updated Charter: Business Continuity Program Charter
Updated Charter: Risk Management Oversight Committee Charter
New Policy: Network Access Control Devices Policy
New Work Program: Vulnerability Assessment Audit Work Program
Article: The Three C’s of a Quality Cloud Audit
Hot Issue Article: Helping to Save Lives — FinCEN Takes the Lead in Battling Human Trafficking Amid COVID-19
Hot Issue Article: How Firms Can Tackle Technology Risk Blind Spots to Build Resilience
Hot Issue Article: Internal Controls Planning as Organizations Contemplate a Return to the Office<
Recommended Resource: Heightened Focus on ESG and Sustainability Demands Equal Oversight of Reporting Reliability
Recommended Resource: AICPA’s Financial Reporting Executive Committee Seeks Feedback on Insurance Entities Working Drafts
Recommended Resource: Draft Employer’s Payroll Tax Return Incorporates ARPA Changes