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 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 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




Week of June 28, 2021


Guide: Data Analytics and Audit Coverage Guide
Charters: Emergency Executive Committee Charter
Charters: Board of Directors Authorization Charter
Job Description: Project Controls Group Master Scheduler Job Description
Policy: Internet Usage Policy
Work Program: Time and Labor System Post-Implementation Audit Work Program
Audit Analytics Article: SEC Enforcement Highlights Late Filing Disclosure Risks
Hot Issue Article: The Future Auditor Faces the Digital Imperative
Hot Issue Article: As Organizations Transform, the Role of the Project Manager Is Changing
Article: Credit Balances and Government Overpayments
Recommended Resource: IIA Comments to SEC on Climate Change Disclosure
Recommended Resource: AICPA & CIMA Issue New Nonauthoritative Guidance for Auditing Digital Assets
Recommended Resource: Auditors Leverage Technology Lessons From Pandemic




Week of June 21, 2021


Policy: Foreign Currency Policy
Job Description: Chief Information Officer (CIO) Job Description
Job Description: Vice President, Internal Audit Job Description
Work Program: Application Audit Work Program
Work Program: Treasury Security Review Audit Work Program
Work Program: System Post-Implementation Audit Work Program
Benchmarking Report: 2020 Finance Trends Survey Report: The Transformation of Transactional Work
Newsletter: Quantum Computing: Why the Board Should Care
Hot Issue Article: From Unprecedented Disruption, an Optimistic Vision for the Future
Hot Issue Article: Gone Phishing: Elaborate Scams Are on the Rise, Are You Smart Enough to Recognize Them?
Recommended Resource: IIA Appoints New Chief of Strategic Initiatives
Recommended Resource: Investor Coalition Calls for Tougher Methane Regulation
Recommended Resource: Four Ways to Get the Most Out of a Virtual Conference




Week of June 14, 2021


Featured Event: Sarbanes-Oxley Compliance – Examining the Latest Trends
Audit Analytics Article: Importance of Internal Controls for Cybersecurity
Policy: Encryption Key Policy
Policy: Access Management Policy
Work Program: Intranet Audit Work Program
Job Description: Sarbanes-Oxley (SOX) Coordinator Job Description
Job Description: Chief Credit Officer Job Description
Regulatory Update: President Biden Executive Order to Strengthen U.S. Cybersecurity
Hot Issue Article: Excellence Starts at Home: Why CEOs Should Hold Functional Leaders Accountable for Serving Their Internal Customers
Hot Issue Article: As Tech CFOs Escalate Return-to-Office Strategies, Opportunities to Innovate Abound
Recommended Resource: IIA and Host IIA-Singapore Bring Together Leading Experts for 2021 International Conference
Recommended Resource: Start Integrating ESG By Rethinking the 10K
Recommended Resource: Potential Pitfalls for a Return to In-Person Work




Week of June 7, 2021


Newsletter: Board Effectiveness: The Fed’s Guidance Speaks to Resiliency
Benchmarking Tool: Process Alignment Risk Key Performance Indicators (KPIs)
Job Description: Vice President, Internal Audit/Chief Audit Executive Job Description
Job Description: Director of IT Job Description
Work Program: Privacy Audit Work Program
Work Program: Security Audit Work Program
Work Program: System Pre-Implementation Audit Work Program: Sample 2
Hot Issue Article: Counting on Cycle Counts? A Re-Think May Be in Order
Hot Issue Article: Hard Times Bring Out the Best in People — Well, Not Always
Hot Issue Article: High Stakes: Evolving Trade Rules Require Solid Third-Party Risk Management
Recommended Resource: AICPA Releases New Certificate on Data Analytics Core Concepts
Recommended Resource: Single Audit: Pandemic Aid and Major Program Determinations
Recommended Resource: SBA Unveils Initial Restaurant Revitalization Fund Results




Week of May 31, 2021


Benchmarking Report: 2021 Internal Audit Capabilities and Needs Survey
Benchmarking Tool: Opportunity Cost Risk Key Performance Indicators (KPIs)
Benchmarking Tool: Affiliations Risk Key Performance Indicators (KPIs)
Guide: Guide to Implementing a Self-Assessment Program
Job Description: Senior Internal Auditor Job Description
Job Description: Vice President, Corporate Audit Job Description
Newsletter: The Top Risks for the Next Decade: A Global Perspective
Hot Issue Article: Setting the 2021 Audit Committee Agenda: Your Questions Answered
Hot Issue Article: A Farewell to Paul Sarbanes
Hot Issue Article: Pandemic-Driven Issues Complicating Tech CFOs’ 2021 Spending Decisions
Recommended Resource: IIA Announces 2021 Recipients of American Hall of Distinguished Audit Practitioners
Recommended Resource: Sixty-Eight of 77 Industries Significantly Affected By Climate Risk, SASB Says
Recommended Resource: American Rescue Plan Act Enacts Many Tax Provisions




Week of May 24, 2021


Audit Analytics Article: Insights from COVID-19 References in CAMs
Guide: Self-Assessment Survey Design Guide
Job Description: Director of IT Project Management Job Description
Policy: Firewall Administration Policy
Policy: Virus Protection Policy
Policy: Password Security Policy
Audit Analytics Article: Q1 2021 IPOs: Auditor Market Share and Stats
Hot Issue Article: SPACs Are Hot But Be Well Prepared — The SEC Is Watching
Performer Profile: SF Express: Digital Agile Audits Focus on Stakeholders’ Needs
Featured Link: Key Considerations for Business Continuity and Disaster Recovery
Featured Link: Can Accounting Firms Mandate Vaccines?
Featured Link: Getting Back to Growth




Week of May 17, 2021


Charter: Emergency Executive Committee Charter
Charter: IT Change Advisory Board Charter
Charter: Business Continuity Program Charter
Questionnaire: SWOT Analysis Questionnaire
Questionnaire: Executive Sponsorship Change Management Questionnaire
Audit Report: Business Continuity/Disaster Recovery Program Assessment Report
Benchmarking Tool: Channel Effectiveness Risk Key Performance Indicators (KPIs)
Benchmarking Tool: Manage Inventories Key Performance Indicators (KPIs)
Work Program: IT General Controls Audit Work Program
Work Program: IT Vendor Management Audit Work Program
Featured Link: Diversity, Equity and Inclusion (DEI) Can Be an Invaluable DIY Project
Featured Link: May Is International Internal Audit Awareness Month
Featured Link: The Pandemic Pushed Us Forward. Let’s Keep Evolving




Week of May 10, 2021


Performer Profile: Zurich Insurance Company Ltd: The Leading Edge of Internal Audit Transformation
Benchmarking Tool: External Financial Information Key Performance Indicators (KPIs)
Benchmarking Tool: Data Integrity Risk Key Performance Indicators (KPIs)
Guide: Self-Assessment Value Proposition Guide
Job Description: Senior Director of Internal Audit Job Description
Policy: Internet Usage Policy
Hot Issue Article: 2021 Offers U.S. Oil and Gas Firms Challenges Laced With Opportunities
Hot Issue Article: Latest Payroll Rescue Aid for Airlines Compounds Compliance Workload
Hot Issue Article: SPACs Spotlight: Filings Trend Meets Fine Print in Latest SEC Statement
Featured Link: AICPA Names Four New Accounting Doctoral Scholars
Featured Link: CII Proposes Legislation on Diversity Disclosure and Multi-Class Shares
Featured Link: How the 2021 Busy Season Is Different




Week of May 3, 2021


Policy: Financial Close Policy: Capital Project Procedures
Job Description: Vice President, Chief Compliance Officer (CCO) Job Description
Guide: Risk Assessment Facilitation Guide
Benchmarking Tool: Records Management Risk Key Performance Indicators (KPIs)
Benchmarking Tool: Project Management Risk Key Performance Indicators (KPIs)
Hot Issue Article: To Meet Today’s Challenges, CAEs Must Stay Focused on Next-Gen Internal Audit Practices
Hot Issue Article: Proposed Rule for Drug Enforcement Administration Theft Reporting
Hot Issue Article: As Regulators Boost Market Surveillance Capabilities, Firms Should Enhance Self-Monitoring to Reduce Trading Violations
Article: Changes to Accounting Standards Offer Transformational Opportunities for Insurers, With Extended Time to Implement
Featured Link: The Week in GRC: Companies Face Surge in ESG Proposals and SEC Official Cautions on SPACS Growth
Featured Link: IIA Signs MOU With Vietnam's Ministry of Finance
Featured Link: Six Proactive Steps Accountants Can Take to Get Promoted in 2021




Week of April 26, 2021


Performer Profile: Microsoft Corporation: Leading With What’s Next in Agile Auditing
Audit Analytics Article: How the SEC’s Focus on Climate Change Might Affect Comment Letters
Benchmarking Tool: System Design Risk Key Performance Indicators (KPIs)
Benchmarking Tool: Channel Effectiveness Risk Key Performance Indicators (KPIs)
Guide: Enterprise Risk Management Summary Approach Guide
Policy: Enterprise Information Security Policy
Policy: Financial Close Policy: Bank Reconciliation Procedures
Work Program: Data Privacy Audit Work Program
Benchmarking Report: Executive Perspectives on Top Risks in 2021 and 2030: Energy and Utilities Industry Group Results
Hot Issue Article: A Tale of Two Crises — Hurricane Preparedness in the Midst of COVID-19
Hot Issue Article: Understanding Spend Is Key to Building Business Resilience in the New Normal
Hot Issue Article: Ongoing Risks of Government Lending Programs
Featured Link: PCAOB's 2021 Inspections Target Pandemic Concerns, Predictability
Featured Link: Meet Thanh Nguyen: Internal Audit — A Future Beyond Finance
Featured Link: Keys to Striking an Effective Balance As a Manager




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