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 June 1, 2020

Featured Webinar: 2020 Sarbanes-Oxley Compliance Survey
Featured Webinar: How Should You Communicate with Customers During a Crisis?
Performer Profile: Synchrony: Investing in a Data-Driven, Digital Future for Internal Audit
Audit Report: IT Internal Audit Report
Benchmarking Tool: Manage Inventories Key Performance Indicators (KPIs)
Benchmarking Tool: Warehouse and Storage Key Performance Indicators (KPIs)
Questionnaire: Sarbanes-Oxley (SOX) Sections 302 and 404 Integration Questionnaire
Questionnaire: Inventory Management Questionnaire
Questionnaire: Risk Oversight and Risk Management Questionnaire
Memo: Data Governance Audit Scoping Memo
Model: IT Governance Capability Maturity Model (CMM)
Audit Analytics Article: Decade of Data: Trends in Audit Fees Across Europe
Hot Issue Article: Section 1135 Waivers: “Patients Over Paperwork” Does Not Mean NO Paperwork
Hot Issue Article: In Latest Operational Resilience Proposals for UK Institutions, Regulators Outline Expectations for Outsourcing Arrangements and Third-Party Risk Management
Hot Issue Article: The 2020 Audit Committee Agenda: Asking the Right Questions
Featured Link: U.S. Federal Buildings Put Away the Welcome Mat as Coronavirus Hits
Featured Link: U.S. Companies Announced 633 Job Cuts From Coronavirus So Far




Week of May 25, 2020

Featured Event: Lessons Learned: The Board of Directors View of Managing Through a Crisis
Featured Event: How Should You Communicate with Customers During a Crisis?
Hot Issue Article: SOX Risk Assessment in the Time of COVID-19
Hot Issue Article: After the Virus: Reassessing and Future-Proofing Your Business From a Customer Experience Perspective
Benchmarking Tool: Accounts Payable Process Key Performance Indicators (KPIs)
Questionnaire: SWOT Questionnaire
Guide: Inventory Management Training Guide
Model: IT General Controls Capability Maturity Model (CMM)
Methodology: Project Management Methodology
Policy: Inventory Valuation Policy
RCM: Manage Inventories RCM
RCM: Manage Service Contracts: Entering Contracts into the System RCM
RCM: Manage Service Contracts: Monitoring Existing Contracts RCM
RCM: Select and Manage Suppliers RCM
Work Program: IT General Controls Audit Work Program
Work Program: Inventory Audit Work Program




Week of May 18, 2020

Guide: Risk Assessment Guide
Guide: Data Governance Guide
Guide: PMO Interim Status Reporting Guide
Guide: Purchase-to-Payment Leading Practices
Checklist: PMO Change Control Form
Policy: Contingent Liabilities Policy
Policy: Information Security Development Policy
Policy: Inventory Policy
Policy: Order Management Policy
RCM: Manage Service Contracts RCM
Work Program: IT Vendor Management Audit Work Program
Work Program: Remote Site Visit Audit Work Program
Work Program: Order Management Process Audit Work Program
Hot Issue Article: SOC Reports: Anticipating Challenges Can Help Minimize Disruption of SOX Compliance Programs




Week of May 11, 2020

Featured Event: Focusing on the Risk Assessment Process in a Dynamic Environment
Benchmarking Tool: Channel Effectiveness Risk Key Performance Indicators (KPIs)
Benchmarking Tool: Measure Organizational Performance Key Performance Indicators (KPIs)
Questionnaire: Working Capital Management Questionnaire
Questionnaire: Executive Sponsorship Change Management Questionnaire
Questionnaire: Inventory Management Appraisal Questionnaire
Policy: Acquisition Policy
Policy: Confidentiality Policy
Policy: Encryption Key Management Policy
Work Program: Application Controls Audit Work Program
Work Program: Executive Compensation Audit Work Program
Audit Analytics Article: Audit Fees of the S&P 500
Featured Link: Pandemic and Looming Recession Demand Internal Audit to Step Up
Featured Link: CFOs Respond Rapidly to Pandemic




Week of May 4, 2020

Benchmarking Tool: Manage Improvement and Change Key Performance Indicators (KPIs)
Benchmarking Tool: Affiliations Risk Key Performance Indicators (KPIs)
Audit Report: Business Continuity Management Audit Report
Audit Report: Business Continuity Software Research Report
Questionnaire: Business Process Re-Engineering Questionnaire
Questionnaire: Enterprise Risk Management (ERM) Integration Strategy Questionnaire
Questionnaire: Change Recognition Process Questionnaire
Guide: Capital Project Management Risks Guide
Guide: Business Continuity Planning Guide
Methodology: Six Elements of Infrastructure for Data Analytics
Policy: IT Change Management Policy
Policy: Vendor Selection Policy
Policy: Freight Claims Policy
Policy: Accrued Liabilities Policy
Policy: Allowance for Doubtful Accounts Policy
Work Program: Returned Checks Audit Work Program
RCM: Manage Cash Flow/Treasury RCM




Week of April 27, 2020

Featured Webinar: COVID-19 and SOX: Practical Considerations While Navigating the Crisis
Regulatory Update: COVID-19 Crisis Drives FASB to Propose Delays to Effective Dates of Revenue Recognition and Lease Accounting Standards for Certain Entities
Regulatory Update: Treasury Department Issues More Detailed Guidelines for Small Business Paycheck Protection Program
Newsletter: COVID-19’s Workplace Disruption: A Test of Board Resiliency
Benchmarking Tool: Enterprise Security Key Performance Indicators (KPIs)
Questionnaire: Outsourcing, Alliances and Joint Ventures Risk Questionnaire
Questionnaire: Supply Chain Risk Questionnaire
Model: Capability Maturity Model (CMM)
Model: Contract Management Capability Maturity Model (CMM)
Model: Vendor Management Capability Maturity Model (CMM)
Policy: Vendor Contract Library Management Policy
Policy: Accounts Receivable Policy
Policy: Accounts Payable Policy
Policy: Vendor Contracting Policy
Policy: Vendor Database Management Policy
Work Program: Export Compliance Audit Work Program
Work Program: Freight Management Audit Work Program
Work Program: Supply Chain Audit Work Program
Work Program: Vendor Review Audit Work Program
Feature Webinar Series: Protiviti's Enterprise Resilience CPE Webinar Series




Week of April 20, 2020

Feature Webinar Series: Protiviti's Enterprise Resilience CPE Webinar Series
Featured Webinar: Applying an Agile Mindset and Auditing in a Dynamic Environment
Regulatory Update: CECL Deferred for Banks Due to the Impact of the COVID-19 Pandemic
Model: Change Management Capability Maturity Model (CMM)
Podcast: Medical Device Security Issues
Benchmarking Tool: Sourcing Risk Key Performance Indicators (KPIs)
Questionnaire: Re-Balanced Internal Audit Department Questionnaire
Questionnaire: IT Process Questionnaire: Change Management
Questionnaire: Sourcing Strategy Questionnaire
Policy: Acceptable Use Policy
Policy: Account Reconciliation Policy
Policy: IT Change Management Policy: Sample 4
RCM: Manage Delivery Process RCM
RCM: Purchase Materials and Supplies RCM
RCM: Purchase Materials and Supplies: Monitor Contract Spend RCM
RCM: Purchase Materials and Supplies: Purchase Orders RCM
Work Program: Change Management Audit Work Program
Featured Link: Coronavirus and Internal Audit: Preparing for the New Normal in 2020 and Beyond




Week of April 13, 2020

Survey Request: Operational Resilience Benchmarking Survey
Featured Event: Protiviti's Enterprise Resilience CPE Webinar Series
Featured Link: The IIA COVID-19 Resource Exchange
New Guide: Leveraging Data Analytics to Expand Audit Coverage Guide
Audit Report: Business Continuity/Disaster Recovery Program Assessment Report
Charter: IT Change Advisory Board Charter
Questionnaire: Availability Risk Questionnaire
Guide: Business Continuity Management Guide
Hot Issue Article: RPA Deployments Remain Untapped Opportunities for Oil and Gas Companies
Hot Issue Article: BlackRock’s Larry Fink Draws Another Line in the Sand — The Message Is Getting Clearer
Featured Link: The Coronavirus Stopped Sports. Golf Is Playing Through It.




Week of April 6, 2020

Featured Event: Protiviti's Enterprise Resilience CPE Webinar Series
Regulatory Update: The People Side of COVID-19: The Ultimate Test of Operational Resilience?
Regulatory Update: Lessons in Personal Accountability
Regulatory Update: It’s Time to Take a Critical Look at the Security of Your IoT Devices . . . Now!
Newsletter: Operational Resiliency and the Role of the Board
Benchmarking Tool: Develop Public Relations Program Key Performance Indicators (KPIs)
Charter: Emergency Executive Committee Charter
Questionnaire: IT Application Security Questionnaire
Checklist: IT Disaster Recovery Plan Assessment Checklist
Model: Incident Management Capability Maturity Model (CMM)
Policy: Crisis Management and Emergency Operations Policy
Policy: Data Management: Data Backup and Storage Policy
Procedure: Emergency Policies and Procedures Manual
Work Program: Disaster Recovery Planning Audit Work Program
Featured Link: In the Face of the Coronavirus, Internal Auditors Must Do More Than Don Masks
Featured Link: Respond, Manage and Prepare for the Impact of Coronavirus
Featured Link: Coronavirus: Life and Death at the Speed of Risk




Week of March 30, 2020

Regulatory Update: CMS Reinforces Compliance Guidance in Wake of Coronavirus Outbreak
Benchmarking Tool: Develop Public Relations Program Key Performance Indicators (KPIs)
Charter: Emergency Executive Committee Charter
Charter: Business Continuity Program Charter
Questionnaire: IT Application Security Questionnaire
Checklist: IT Disaster Recovery Plan Assessment Checklist
Model: Business Continuity Management Capability Maturity Model (CMM)
Methodology: Business Continuity Management Methodology
Policy: Crisis Management and Emergency Operations Policy
Policy: Business Impact Analysis Policy
Procedure: Emergency Policies and Procedures Manual
RCM: Business Continuity Management RCM
Work Program: Disaster Recovery Planning Audit Work Program
KnowledgeLeader Blog Post: What You Need to Build Remarkable Partnerships With the IT Organization




Week of March 23, 2020

Performer Profile: Capital One: Transforming Digitally and Operationally to Become an ‘‘Industry Beacon"
Benchmarking Tool: Ethics and Compliance Hotline Leading Practices
Guide: Predictive Analytics Guide
Questionnaire: Change Recognition Process Questionnaire
Updated Questionnaire: Internal Audit Satisfaction Survey Questionnaire
Updated Work Program: Inventory Audit Work Program
Updated Work Program: Close-the-Books Audit Work Program
Benchmarking Report: Five Success Factors for IT Audit
Hot Issue Article: LIBOR Transition: Preventing History From Repeating Itself
Hot Issue Article: A Rise in Collaboration Between Internal Audit and IT Is a Welcome Trend
Audit Analytics Article: Insights from Audit Opinions Across Europe Since 2010
KnowledgeLeader Blog Post: Segregation of Duties: Key Facts You Need to Know
Featured Link: 10 Signs Trouble May Be Brewing for the CAE and Internal Audit
Featured Link: Special Report: Nailing the Number




Week of March 16, 2020

Benchmarking Report: A Look at Key IT Audit Issues: Six Focal Points for CAEs
Questionnaire: SOX Sections 302 and 404 Integrated Policies Questionnaire
Guide: Social Media Risks Guide
Model: Compliance Risk Management Capability Maturity Model (CMM)
Updated Policy: Signature and Authorization Policy
Updated Policy: Special Payment Handling Policy
Updated Policy: Record Retention Policy
Benchmarking Report: Executive Perspectives on Top Risks in 2020: Healthcare Industry Group Results
Hot Issue Article: Getting Ready for the Threat of Cyber Warfare
Hot Issue Article: PCAOB Shares Audit Committee Insights
KnowledgeLeader Blog Post: Important Roles You Need to Be Aware of During Enterprise Risk Management
Featured Link: A Compliance-First Mentality Increases Enterprise Risk
Featured Link: Three Ways of Driving Success in an Acquisition




Week of March 9, 2020

Audit Analytics Article: Expected Filing Season Trends, Including Coronavirus Disclosures
Questionnaire: SOX Compliance and Reporting Strategy Questionnaire
Guide: Audit Test Type Guide
Updated Policy: Internal Disclosure Certification Process Policy
Updated Policy: Risk Management Policy
Updated Policy: Sexual Harassment Policy
Updated Model: IT General Controls Capability Maturity Model (CMM)
Newsletter: Strategic Resilience: Are You Among the 30%?
Hot Issue Article: Winning the Finance Talent War: Five Strategies
Hot Issue Article: RPA Offers a Fast and Cost-Effective Way to Automate Account Reconciliations
Featured Link: New Tone at the Top Explores the Current State of Data Governance and More
Featured Link: COSO Offers Guidance on Enterprise Risk Management Value
KnowledgeLeader Blog Post: How to Efficiently Create Agile Risk Management Solutions




Week of March 2, 2020

Guide: Data Analytics and Mining Guide
Work Program: Disaster Recovery Planning Audit Work Program
Updated Model: Financial Close Process Capability Maturity Model (CMM)
Updated Policy: Check Request Policy
Updated Policy: Record Disposal and Retention Policy
Performer Profile: NTT Communications: Enablers of Digital Transformation
Hot Issue Article: CECL and the New AICPA Practice Aid: What Audit Committee Members Need to Know (Part 1)
Hot Issue Article: Artificial Intelligence and Internal Audit: A Pragmatic Perspective
KnowledgeLeader Blog Post: Disclosure Controls and Procedures: Key Facts You Need to Know
Featured Link: IIA Bulletin: Latest on Prepping for Disaster and Business Continuity
Featured Link: More Companies Are Opting for Hedge Accounting




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: 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