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 April 19, 2021


Benchmarking Report: Executive Perspectives on Top Risks in 2021 and 2030
Benchmarking Tool: Manage Inventories Key Performance Indicators (KPIs)
Benchmarking Tool: Communicate With Shareholders Key Performance Indicators (KPIs)
Benchmarking Tool: Manage Improvement and Change Key Performance Indicators (KPIs)
Memo: IT Network Security Scope Memo
Policy: Enterprise Assessment and Monitoring Policy
Policy: Enterprise Incident Response Policy
Hot Issue Article: Know Your Customer: It’s All About Risk
Hot Issue Article: Internal Audit Leaders Need to Step Up Next-Gen Innovation and Transformation Initiatives, Protiviti Survey Finds
Featured Link: PCAOB Establishes New Advisory Group for Standard Setting
Featured Link: IIA to Explore Improvements to International Professional Practices Framework
Featured Link: How CPAs Can Help Clients Combining Households During the Pandemic
Featured Link: Biden Signs PPP Deadline Extension Into Law




Week of April 12, 2021


Top 10 Tools — Q1 2021
1. Entity-Level Controls Risk Assessment Questionnaire
2. Audit Planning Memo
3. AR and Cash Application Process Flow
4. Internal Audit Risk Assessment Questionnaire
5. Accounts Payable RCM
6. Enterprise Risk Management Questionnaire
7. IT Data Management Policy
8. Accounts Receivable Aging and Collections Process Flow
9. Internal Audit Key Performance Indicators (KPIs)
10. Risk Assessment and Internal Audit Plan

Top 10 Publications — Q1 2021
1. 2021 IT Audit Benchmarking Survey
2. Rabobank: An Appetite for Audit Innovation
3. Starbucks Coffee Company: Brewing Up a Balanced Blend of Innovation, Productivity and Future-Focused Capabilities
4. 10 ESG Reporting Questions Directors Should Consider
5. Setting the 2021 Audit Committee Agenda
6. Remediating Internal Control Weaknesses During a Pandemic
7. The Top Risks in 2021: A Global Perspective
8. Salesforce: V2MOM and Setting a Vision for Salesforce Audit
9. Internal Auditing Around the World: Volume 16
10. Microsoft Discovers Multiple Zero-Day Exploits Being Used to Attack Exchange Servers




Week of April 5, 2021


Announcement: New COVID-19 Resources Page
Audit Analytics Article: Serving Their Purpose? Insights on Critical and Key Audit Matters
Benchmarking Tool: IT Performance Risk Key Performance Indicators (KPIs)
Benchmarking Tool: Manage Government Relations Key Performance Indicators (KPIs)
Guide: Auditing Corporate Governance Guide
Memo: Incentive Compensation Review Memo
Policy: Earnings Per Share Policy: Sample 2
Work Program: Business Continuity Management Audit Work Program
Performer Profile: Milaha: Challenging the Status Quo, Including From Within
Article: Architecting Your Cloud Infrastructure for Failure (and Resilience)
Hot Issue Article: Tech Can Help Oil and Gas Firms Survive Market Turmoil
Hot Issue Article: Post-Pandemic Real Estate Strategies: It Pays to Be Nimble
Featured Link: How to Nurture Your Accounting Staff During the Pandemic
Featured Link: Communication and Creativity Pay Off
Featured Link: Think of Digital Transformation as Modular and Nimble




Week of March 29, 2021


Regulatory Update: SEC Indicates Greater Interest in Climate Change Disclosures
Benchmarking Tool: Compliance Risk Key Performance Indicators (KPIs)
Benchmarking Tool: Enterprise Risk Management Key Performance Indicators (KPIs)
Benchmarking Tool: Implement Total Quality Management Key Performance Indicators (KPIs)
Memo: Security Access Badges Memo
Policy: Email System Policy
Policy: End-User Information Security Background Policy
Work Program: Building Contract Audit Work Program
Benchmarking Report: 2020 Finance Trends Survey Report: Four Ways Finance Leaders Strengthen Cybersecurity
Article: Top of Mind Compliance Issues for 2021 – The AML Act of 2020
Hot Issue Article: Management’s Reporting on the Control Environment During COVID-19: Extra Attention Is Required
Hot Issue Article: Persevering and Prospering in the Time of COVID-19: Accounts Payable
Featured Link: New Regulatory Focus on ESG Reporting
Featured Link: PEEC Addresses ‘Records Requests,’ Limits on Loaning Staff to Attest Clients
Featured Link: The Latest AIS Benchmarking Questionnaire Is Now Open




Week of March 22, 2021


Regulatory Update: Microsoft Discovers Multiple Zero-Day Exploits Being Used to Attack Exchange Servers
Regulatory Update: Virginia Becomes the Second State to Enact Consumer Privacy Law
Guide: Work Program Guide
Memo: Sarbanes-Oxley (SOX) Project Approach Memo
Policy: Accounts Payable Document Preparation Policy
Policy: Document Retention Program Policy: Sample 2
Policy: Password Security Policy
Benchmarking Tool: Build Lender Relationships Key Performance Indicators (KPIs)
Benchmarking Tool: Accounts Payable Process Key Performance Indicators (KPIs)
Hot Issue Article: The Critical Importance of Employee Well-Being in the Time of COVID-19
Hot Issue Article: Beyond Supply Chain Stopgaps: How Strategic Sourcing Can Drive Resilience in Today’s Market
Featured Link: Assessing Audit Risks During the Pandemic
Featured Link: ESG and Diversity Among Keys to Success, Investors Say
Featured Link: Advice From ENGAGE




Week of March 15, 2021


Performer Profile: Olympus Corporation: ‘‘T’’ Is for Transformation ... and Team
Questionnaire: Segregation of Duties Questionnaire
Policy: Data Classification Standard Policy
Policy: Document Retention Program Policy
Benchmarking Tool: Sourcing Risk Key Performance Indicators (KPIs)
Benchmarking Tool: Benchmark Performance Key Performance Indicators (KPIs)
Audit Analytics Article: Audit Opinion Types Available in Our Europe Database
Hot Issue Article: Furlough Planning: An Art and a Science Supported by Technology and Sound Change Management
Hot Issue Article: Suspicious Activity Reporting: Government Aid Programs in the Spotlight
Featured Link: Not-for-Profit Auditors Face New Challenges Amid Pandemic
Featured Link: Companies Should Disclose Plans for Net-Zero Carbon Economy, Says Fink
Featured Link: Six Tips for CPAs on Newest Round of PPP Funding




Week of March 8, 2021


Performer Profile: Rabobank: An Appetite for Audit Innovation
Work Program: Systems and Data Audit Work Program
Policy: Connection to Untrusted Network Standard Policy
Policy: Data Access and User Authentication Policy
Benchmarking Tool: Measure Organizational Performance Key Performance Indicators (KPIs)
Benchmarking Tool: Develop Public Relations Program Key Performance Indicators (KPIs)
Newsletter: The Top Risks in 2021: A Global Perspective
Audit Analytics Article: A Closer Look into Human Capital Management Disclosures
Hot Issue Article: Fintechs and Regulatory Compliance — A Happily Ever After?
Hot Issue Article: Healthcare Internal Audit During a Pandemic — Going From React to Rethink
Featured Link: It's Hard for Internal Auditors to "Follow the Risks" When There Is No Consensus
Featured Link: Are Boards Negligent When Internal Audit Heads Are Hired and Fired?
Featured Link: Many Boards Lacking ESG Expertise, Study Finds




Week of March 1, 2021


New KLplus CPE Training Course: The Next Generation of Internal Auditing
Questionnaire: Preliminary Controls Self-Assessment Questionnaire
Guide: Project Management Office Guide
Policy: Employee Business Expense Reimbursement Policy
Policy: Employee Stock Purchase Plan Policy
Benchmarking Tool: Applying Best Practices Across the Organization Key Performance Indicators (KPIs)
Benchmarking Tool: Warranty and Claims Key Performance Indicators (KPIs)
Newsletter: Unleash the Power of Adhocracy in the Face of Emerging Risks
Hot Issue Article: Automating Revenue — Healthcare Revenue Cycle Quick Wins Amid COVID-19
Article: Executing Successful Transactions: Key Considerations for Buyers
Featured Link: Advice From the Experts: Defending Audit Claims
Featured Link: Five Internal Audit Resolutions for 2021
Featured Link: Virtual Accounting: How to Succeed Remotely




Week of February 22, 2021


Performer Profile: Salesforce: V2MOM and Setting a Vision for Salesforce Audit
Questionnaire: Compliance Overview Questionnaire
Guide: Interview Essentials Guide
Policy: IT Change Management Policy
Newsletter: Setting Sights on Digital Transformation and Innovation
Audit Analytics Article: SPAC Popularity Continues to Grow
Hot Issue Article: Effective Third-Party Risk Management During COVID-19 and Beyond
Hot Issue Article: New Territory: Private Equity Firms Eye the 401K Market
Featured Link: Global Perspectives and Insights: The Three Lines Model – An Important Tool for the Success of Every Organization
Featured Link: Tips for Auditing in a COVID-19 Environment
Featured Link: The Board’s Role in Crisis Response




Week of February 15, 2021


Performer Profile: Starbucks Coffee Company: Brewing Up a Balanced Blend of Innovation, Productivity and Future-Focused Capabilities
Guide: Common Fraud Scenarios Guide
Policy: Technology Purchasing Policy
Policy: Standard Shipping and Packaging Policy
Policy: Authorization to Use or Disclose PHI: HIPAA Policy
Benchmarking Tool: Intellectual Property Risk: Key Performance Indicators (KPIs)
Newsletter: Dispel the Myth of ‘‘Fit’’: Improve Diversity on Your Board
Hot Issue Article: Getting to Resilient: Re-Imagining Crisis Management and Business Continuity Planning in a New Reality
Hot Issue Article: Beyond Business Continuity Management: Building Resilience for Extreme but Plausible Events in a Post-COVID-19 World
Featured Link: New Report Highlights Digital Transformation During COVID-19 and Beyond
Featured Link: A New Year's Resolution: The CFO Should Own Digital Transformation
Featured Link: SASB and IIRC Merger Targets Simplified Sustainability Disclosure




Week of February 8, 2021


Guide: Fraud Detection Guide
Policy: System Software Development Policy
Policy: IT Auditing and Logging Standard Policy
Process Flow: Treasury and Cash Management Process Flow
Audit Analytics Article: A Look Back at 2020
Hot Issue Article: Cloud Oversight in Financial Services: Understanding Responsibility and Control
Hot Issue Article: Persevering and Prospering in the Time of COVID-19: Keep Accounts Receivable Turning
Featured Link: PCAOB Amends Independence Requirements to Align With SEC Changes
Featured Link: ESG: Social Seen As Most Difficult to Analyze
Featured Link: Why Investing in Employees Matters More Than Ever




Week of February 1, 2021


Work Program: Big Data Audit Work Program: Data Security Management
Policy: Access Management Policy
Policy: Technology Acquisitions and Dispositions Policy
Process Flow: Payroll Process Flow
Regulatory Update: PPP 2.0 — A Renewed Opportunity (and New Set of Headaches) for Lenders
Audit Analytics Article: Remediating Internal Control Weaknesses During a Pandemic
Hot Issue Article: SOX Compliance Under COVID-19: The Show Must Go On (Part 2)
Hot Issue Article: Harnessing Intelligent Automation to Increase Resilience
Featured Link: Five Key Considerations for Developing a Cybersecurity Emergency Action Plan
Featured Link: The Talent Disruption Risk Looming in 2021
Featured Link: The Latest Advice on PPP Loans




Week of January 25, 2021


Benchmarking Report: 2021 IT Audit Benchmarking Survey
Policy: Social Media Policy
Policy: IT and Telephony Systems Acceptable Use Policy
Work Program: Accounts Payable Invoice Audit Work Program
Audit Report: Treasury Review Audit Report
Process Flow: Close-the-Books Process Flow
Hot Issue Article: Data Privacy Isn’t Just One and Done: How to Stay on Top of Changes and Ensure Ongoing Compliance
Hot Issue Article: CECL and the AICPA Practice Aid (Part 4): Modeling Considerations and COVID-19
Performer Profile: TopBuild Corp.: Installing an Analytics Champion
Article: Adjusting Internal Audit Priorities in Healthcare Organizations
Featured Link: AICPA White Paper Tackles Blockchain and SOC for Service Organization Reports
Featured Link: 10 Internal Audit Thought Leaders of 2020
Featured Link: Developing a Strong Fraud-Mitigation Program




Week of January 18, 2021


Benchmarking Report: 2020 Finance Trends Survey Report: Technology, Media and Telecommunications Industry Group Results
Guide: Performance Measures Guide
Policy: Collections Quality Assurance Policy
Policy: Printer Policy
Benchmarking Tool: Warehouse and Storage Key Performance Indicators (KPIs)
Benchmarking Tool: Lockbox Accounts Key Performance Indicators (KPIs)
Regulatory Update: SolarWinds Vulnerability Update – Indicators of Compromise and Recommended Actions
Regulatory Update: U.S. Addresses Long-Standing Gap in its AML Compliance Regime
Hot Issue Article: Get Ready to Resume Elective Procedures and Surgeries
Hot Issue Article: LIBOR Transition During the Pandemic: Is Your Program Management Office Ready to Take on the Challenge?
Featured Link: Hire a Chief Procurement Officer – You Can't Afford Not To
Featured Link: Are We Ready to Move Beyond COVID-19 Risks?
Featured Link: Attracting and Keeping Clients During COVID-19
Featured Premium Content: IT Governance Capability Maturity Model (CMM)




Week of January 11, 2021


Audit Report: Site Review Audit Report
Benchmarking Tool: Internal Audit Key Performance Indicators (KPIs)
Questionnaire: Internal Audit Feedback Questionnaire
Guide: Initial Public Offering (IPO) Guide
Policy: Mobile Device Acceptable Use Policy
Newsletter: 10 ESG Reporting Questions Directors Should Consider
Performer Profile: Lloyds Banking Group: Taking the Reins on Change to Drive Focused Innovation
Audit Analytics Article: PCAOB Adopts Amendments to Independence Rules, Announces 2020-2024 Strategic Plan
Hot Issue: Countdown to CCPA: The 5 Most-Asked Questions
Featured Link: ​Nine Tips for Successful Auditing of Revenue Recognition
Featured Link: New IIA Report Yields Valuable Clues on Risks for 2021
Featured Premium Content: Provide Financial Information to External Parties: 10-K Preparation RCM




Week of December 21, 2020

Audit Report: Risk Assessment and Internal Audit Plan
Work Program: Purchasing Rebates Audit Work Program
Audit Analytics Article: COVID-19 Lawsuits Continue to Pose Ongoing Risk
Hot Issue Article: For Financial Industry, Post-Pandemic Resilience Building Should Focus Equally on Operational Successes and Failures
Hot Issue Article: Taking Physical Inventory While Working Remotely — A Unique Challenge in Manufacturing
Hot Issue Article: SOX Compliance Under COVID-19: The Show Must Go On (Part 1)
Hot Issue Article: Assessing Risk in Dynamic Times: Challenge Brings Opportunity to Internal Audit
Newsletter: Operational Resilience Gets a Makeover in the ‘‘New Normal’’
Featured Premium Content: Drafting and Reporting Financial Statements RCM
Featured Link: ​Cybersecurity Provides Opportunities for Auditors to Serve
Featured Link: Three Narratives Driving CFO Priorities in the Covid-19 Era and Beyond