You will find below links to the weekly KnowledgeLeader content updates. These updates announce new content added to the website and should come to all members via email on Monday morning. If you are not receiving the weekly update messages, and would like to do so, please contact us.
Week of November 23, 2009
Article: A Multigenerational Perspective on Employee Communications
Poll: Demographic Diversity Poll
Performer Profile: FEMSA: A time of constant change
Article: Process Scalability and the “Circle of Distrust” – Practical Approaches to Reducing Manual Effort and Risk in the Close, Consolidate and Reporting Cycle
Taylor & Francis Article: Optimized Corporate Defense Programs: A Five Step Roadmap
Questions & Answers: Validation of Operating Effectiveness (“Testing of Controls”) - Part A: Guide to The Sarbanes-Oxley Act
Policy: IT Network Access Policy
Featured Link: IIA Research Aligns with 10 Significant Challenges Facing Internal Auditors
Featured Link: Globalization: New management challenges facing IT leaders
Featured Link: Start Your IFRS Engines?
From The Archive: Entity Level Controls - Information and Communication Questionnaire
Week of November 16, 2009
Newsletter: Risk Oversight: A Board Imperative – Board Perspectives: Risk Oversight, Issue 1
Poll: Critical Risks Poll
Hot Issue: What it Means to be World Class
Article: Utilizing Store Self-Assessments
Compliance Week Article: Auditing Executive Compensation Policies
Taylor & Francis Article: What ITIL can teach IT-GRC
Policy: IT System Access & Re-Certification Policy
Questionnaire: Revenue Recognition Questionnaire
Featured Link: "Convergence Doesn't Necessarily Mean the Same."
Featured Link: 11 critical considerations for Managing Outsourcing Projects
From The Archive: Corporate Compliance Program Policies
Week of November 9, 2009
Hot Issue: Reconciliations – A Sustainable Approach
Poll: Account Reconciliations Poll
Auerbach Article: Introduction to Computer Ethics
Questions & Answers: Identifying, Documenting and Assessing Controls (Part C) – Guide to The Sarbanes-Oxley Act
Checklist: Audit Committee Charter Review Checklist
Policy: IT Automated Controls Policy
Reminder: Discount on Exam Prep Courses for KnowledgeLeader Members
Featured Link: IIA Responds to SEC's Proposal for Enhanced Disclosures
Featured Link: Cloud Computing Benefits and Risks Detailed in New ISACA Guidance
From The Archive: Application Controls Audit Work Program
Week of November 2, 2009
Hot Issue: Why Adopting the Quality Standard is Important for Internal Auditors
Newsletter: Changes to The IIA Standards: What Do They Mean for Financial Institutions? - FS Insights Volume 3, Issue 1
Poll: IIA Standards Poll
Compliance Week Article: New Models for Broken Board Governance System
Auerbach Article: Proactive eDiscovery: The Key to Reducing Litigation Risks and Costs
Questions & Answers: Identifying, Documenting and Assessing Controls (Part B) – Guide to The Sarbanes-Oxley Act
Sample: Risk Corridor Risk and Control Matrix - Sample
Announcement: New Flash Report Translated into Chinese
Featured Link: IFRS Returns to the Front Burner
Featured Link: Managing Large Projects with Ease: 9 Pressure Reducers That Work!
From The Archive: Business Continuity Management Policy
Week of October 26, 2009
Article: Changes to The IIA Standards: What Board Members Need to Know
Poll: IIA Standards Poll
Compliance Week Article: How Companies Are Coping With Social Media
Taylor & Francis Article: Testing Role-based Authorization Controls in Websites
Questions & Answers: Identifying, Documenting and Assessing Controls (Part A) – Guide to The Sarbanes-Oxley Act
Policies & Procedures: Sarbanes-Oxley Section 404 Compliance Project Work Paper Standards and Guidelines – Policy
Announcement: New Flash Report Translated into Chinese
Featured Link: 11 Critical Considerations for Managing Outsourcing Projects
Featured Link: SEC: In-House 404 Costs Top Audit Fees
Featured Link: Social Media Governance – Policies
From The Archive: Business Continuity Management Audit Work Program
Week of October 12, 2009
Regulatory Update: SEC Defers Section 404 Attestation Requirement for Smaller Public Companies for the Last Time – SEC Flash Report
Hot Issue: Improving Internal Audit Through Technology
Poll: Improving Productivity and Effectiveness Poll
Compliance Week Article: SEC Says IFRS Convergence Back in Play
Auerbach Article: 7 Things You Need to Know About Development Project Estimations
Questionnaire: Human Resources Internal Control Questionnaire
Featured Link: Data Center 2.0: How to Improve ROI in Nine Months
Featured Link: Most Auditors Ace Internal Controls Tests
From the Archive: General IT Controls Review: Disaster Recovery Questionnaire
Week of October 5, 2009
Hot Issue: Confronting the Challenges of Manual Journal Entries
Poll: Manual Journal Entries Poll
Regulatory Update: PCAOB Issues Report on First-Year Implementation of Auditing Standard No. 5 - PCAOB Flash Report
Auerbach Article: The Crisis Management Plan
Questions & Answers: Summarizing Risks and Developing Control Objectives – Guide to The Sarbanes-Oxley Act
Policies & Procedures: Allowance for Doubtful Accounts Policy
University Center Addition: New 'Day in the Life' profile - an interview with Brian Reff
Featured Link: PCAOB Issues Report on First Year of Implementation of Auditing Standard No. 5
Featured Link: SaaS: Revolutionizing the Way You Do Business
From The Archive: Monthly Financial Close Process Checklist
Week of September 28, 2009
Hot Issue: Covering Risks in a Shifting Economy
Poll: Annual Audit Plan Poll
Auerbach Article: The Business Survivability Question: Is Your Data Safe?
Questions & Answers: Identifying Reporting Requirements and Relevant Processes – Guide to The Sarbanes-Oxley Act
Policies & Procedures: Account Reconciliation Policy (Sample 2)
Featured Link: How to Maintain Security Without Increasing the Operational Load on IT Staff
Featured Link: Risk Management and Governance Board (RMGB) - Chartered Accountants of Canada
Featured Link: The Global 50: The new finance leader: Lessons from and advice for today’s CFO
From The Archive: Self-Assessment Checklist
Week of September 21, 2009
Hot Issue: Ten Ways to Tune Up Your Fraud Risk Management Approach
Compliance Week Article: Exclusive Report: Perks Still Common, Despite Economy
Auerbach Article: Magic Numbers for Successful Teamwork
Questions & Answers: Getting Started With Section 404 Compliance – Guide to The Sarbanes-Oxley Act
Questionnaire: Segregation of Duties in Significant Cash Receipts Applications Questionnaire
Featured Link: Building Scrum and Agile Teams for Efficient and High-Performance Development
Featured Link: AICPA Economic Crisis and Recovery Center
From The Archive: Order Processing Benchmarking Questionnaire
Week of September 14, 2009
Hot Issue: Building Professional Relationships for Auditors Using Online Social Networks
Poll: Social Networking Poll
Protiviti Booklet: Internal Auditing Around the World: Profiles of Internal Audit Functions at Leading International Companies Undergoing Significant Change – Volume V
Taylor & Francis Article: Using the Private-Internet-Enterprise (PIE) Model to Examine IT Risks and Threats Due to Porous Perimeters
Questions & Answers: The COSO Internal Control – Integrated Framework – Guide to The Sarbanes-Oxley Act
Questionnaire: COSO ERM Diagnostic Questionnaire
Featured Event: Governance, Risk and Compliance Conference 2009
Featured Link: The SEC's Most Wanted
Featured Link: Project Management: 8 Steps to On-Time, On-Budget Delivery
Featured Link: COSO Releases Thought Paper on Board Risk Oversight
From The Archive: Entity Level Controls - Monitoring Questionnaire
Week of September 7, 2009
Hot Issue: Managing Internal Audit Cost, Effectiveness and Performance - Part 2
Poll: IA Resource Model Poll
Compliance Week Article: The Upside to IFRS for Small, Medium Entities
Taylor & Francis Article: Safe Harbor Data Privacy and Security for European Union Employee Data
Protiviti Booklet - Updated!: Guide to International Financial Reporting Standards: Frequently Asked Questions
Questions & Answers: What Is Meant by “Internal Control Over Financial Reporting” and “Disclosure Controls and Procedures”? – Guide to The Sarbanes-Oxley Act
Questionnaire: Segregation of Duties in Significant Cash Disbursement Applications Questionnaire
Featured Event: Governance, Risk and Compliance Conference 2009
Featured Links: The Needle in the Haystack: Tips for Choosing the Right Project Management Tool
Featured Links: Progress Report: Integrating Enterprise Risk Management Analysis Into Corporate Credit Ratings
From The Archive: Benchmarking Analysis: Enterprise Security
Week of August 31, 2009
Hot Issue: Managing Internal Audit Cost, Effectiveness and Performance
Poll: IA Resource Model Poll
Performer Profile: Internal audit moves in step with Bank Mandiri to be the regional champion
Auerbach Article: Devising a Workable IT Planning Strategy
Questions & Answers: When Is Section 404 Effective for Different Companies? – Guide to The Sarbanes-Oxley Act
Policies & Procedures: Employee Termination Policy
Featured Event: Governance, Risk and Compliance Conference 2009
Featured Link: A New Level of Audit Committee Involvement
Featured Link: Outsourcing Risk Reduction: How to Avoid Disasters and Ensure Solid Working Relationships
From The Archive: SOX Process Walkthrough Questionnaire
Week of August 24, 2009
Article and Related Poll: Key Questions Regarding Integrated GRC
Poll: GRC vs. ERM Poll
Hot Issue: Are you sure about offshore? What are the opportunities and what are the extra risks?
Auerbach Article: Seven Ways to Save Money with Technology
Questions & Answers: What Is Section 404 and How Does It Relate to Sections 302 and 906? – Guide to The Sarbanes-Oxley Act
Policies & Procedures: Check Distribution Policy
Announcement: New Publications Translated into Chinese
Featured Event: Moving Internal Audit Back Into Balance – A Post-Sarbanes-Oxley Survey – Protiviti Webinar
Featured Link: IT Management: 7 Deadly Sins
Featured Link: The IIA Releases Two New Practice Advisories
From The Archive: Evaluation of Internal Audit Performance – Audit Committee Questionnaire
Week of August 17, 2009
Hot Issue: Ghost and Zombie Assets: It’s Midnight. Do You Know Where Your Assets Are?
Poll: Fixed Assets Poll
Article: Regulatory Reform: We Need Music, Not Noise
Compliance Week Article: Report: Good Compliance Effort Counts for Little
Taylor & Francis Article: Operations, CIO’s, and the Big Picture
Questions & Answers: Applicability of Section 404 Requirements – Guide to The Sarbanes-Oxley Act
Policies & Procedures: Internal Disclosure Certification Policy (Sample 2)
Featured Event: Moving Internal Audit Back Into Balance – A Post-Sarbanes-Oxley Survey – Protiviti Webinar
Featured Link: IT Audit Reference Library
Featured Link: Choosing the Right Managed Security Services Provider
From The Archive: Healthcare Industry IT Risk Assessment Questionnaire
Week of August 10, 2009
Hot Issue: The Biggest Internal Audit Challenges in the Next Five Years
Poll: Internal Audit Challenges Poll
Newsletter: MasterCard Requires Level 1 and 2 Merchants to Have an Approved Qualified Security Assessor Complete an On-Site Assessment Annually – Frequently Asked Questions
Article: Capital Projects and Construction: Building in Risk Management and Project Controls
Taylor & Francis Article: School Innovative Management Model and Strategies: The Perspective of Organizational Learning
Questions & Answers: The NYSE Internal Audit Requirement - Guide to Internal Audit
Questionnaire: Global Privacy Analysis Application Questionnaire - System Information Garnering
Announcement: New Publications Translated into Chinese
Featured Event: Audit World 2009
Featured Link: Systemic Risk Management: 20 Questions for Program Managers
Featured Link: Leveraging Business Service Management Solutions to Navigate Challenging Economic Times
From The Archive: Entity Level Controls - Control Environment Questionnaire
Week of August 3, 2009
Survey: Moving Internal Audit Back into Balance - A Post-Sarbanes-Oxley Survey - Fourth Edition
Poll: Rebalancing Poll
Regulatory Update: SEC Enforcement of Sarbanes-Oxley Clawback Provisions against an Executive Who Did Not Engage in Wrongdoing Raises the Stakes for Internal Control over Financial Reporting - SEC Flash Report
Hot Issue: Using Conflict Resolution for Sustained Organizational Change
Newsletter: Due Diligence: Protecting Against Fraud and Third-Party Negligence - Litigation and Fraud News, Volume 1 Issue 12
Compliance Week Article: Management’s Role in Merrill Lynch Downfall
Policy & Procedures: Sustainability Policy
University Center Addition: Advanced Financial Auditing (Sample Syllabus)
Featured Event: Audit World 2009
Featured Link: Making Information Systems Work
Featured Link: Cleaner (Balance) Sheets: The 2009 Working Capital Scorecard
From The Archive: E-Business Risks: Capacity/Scalability – Questionnaire for Audit Committees
Week of July 27, 2009
Hot Issue: Value Creation in an Economic Downturn – The CFO as a Dilemma Manager
Article: Fraud Prevention and Detection in a Manufacturing Environment
Protiviti Booklet: Guide to Internal Audit – External Auditor Considerations
Auerbach Article: Managing the IT Procurement Process
Guide: Glossary of Sarbanes-Oxley Section 404 Key Terms
Announcement: KnowledgeLeader Top 25 Pages for 2009
Featured Event: Audit World 2009
Featured Link: Moving Toward PCI Compliance
Featured Link: Private Companies Get IFRS Made Easy
From The Archive: Risk Assessment Survey Template- Sample
Week of July 20, 2009
KLplus CPE Course Released!: Business Continuity Basics: Introduction to Business Continuity Management
Regulatory Update: SEC Proposes New Proxy Disclosures and Solicitation Enhancements - SEC Flash Report
Hot Issue: Internal Audit – Adding Value, Increasing Assurance in Times of Economic Turmoil
Article: Change Management in a Down Economy: Connecting with Employees to Increase the Odds of Success
Poll: Change Management Poll
Performer Profile: Audit, Compliance and Privacy at the University of Pennsylvania
Protiviti Booklet: Guide to Internal Audit – Management and Audit Committee Considerations
Auerbach Article: Predicting the ROI of Change
Process Flow: IT Change Management Process Flow
University Center Addition: Financial Auditing (Sample Syllabus)
Featured Link: Live and Learn
Featured Link: International Financial Reporting Standards (IFRS): What Internal Auditors Need to Know (2009)
From The Archive: Audit Committee Self-Assessment Checklist
Week of July 13, 2009
Newsletter: Public Company Readiness: Getting Ready for Prime Time – Before the Market Does - The Bulletin, Volume III Issue 10
Poll: IPO Process Poll
Regulatory Update: PCI On-Site Assessment by QSA Now Required for Level 1 and Level 2 Merchants – Information Technology Flash Report
Newsletter: Frequently Asked Questions Regarding Responsibilities of Recipients of Funds Under the American Recovery and Reinvestment Act of 2009 (Second Update) - Global Financial Crisis Bulletin - 2nd Edition
Compliance Week Article: Regulators Need to Get Moving on IFRS
Taylor & Francis Article: From the Field: A Hacker’s Story
Policies & Procedures: Energy Conservation Policy
Work Program: Financial Institution Security Audit Work Program
New Topic!: Continuous Auditing
Featured Event: Changes in the International Standards for the Professional Practice of Internal Auditing – New Requirements for Internal Audit Functions - Protiviti Webinar
Featured Link: Busting the Nine Myths of Cloud Computing
Featured Link: Bringing Back Best Practices in Risk Management
From The Archive: Program Development Audit Work Program
Week of July 6, 2009
Protiviti Booklet: New Edition! - Spreadsheet Risk Management: Frequently Asked Questions
Poll: Spreadsheet Risk Poll
Protiviti Booklet: Guide to Internal Audit – Internal Audit’s Role in Sarbanes-Oxley Compliance
Compliance Week Article: Will Shareholder Proposals Benefit or Destroy?
Taylor & Francis Article: Managing Your Security Future
Methodologies & Models: Enhanced Telecom Operations Model (eTOM) Process Classification Scheme – Part III
University Center Addition: Fraud Examination and Forensic Accounting (Sample Syllabus)
Featured Event: Changes in the International Standards for the Professional Practice of Internal Auditing – New Requirements for Internal Audit Functions - Protiviti Webinar
Featured Link: The Systems Security Engineering Capability Maturity Model (SSE-CMM)
Featured Link: Audit Fees Rise, But Not by Much
From The Archive: Strategic Internal Audit Plan
Week of June 29, 2009
Performer Profile: Veritas – Risk management and audit services at Harvard University
Newsletter: The Current Financial Crisis: Frequently Asked Questions – Global Financial Crisis Bulletin - 6th Edition
Newsletter: Impact of the Economic Crisis on the Hospitality, Travel and Leisure Industry - Global Financial Crisis Bulletin
Newsletter: Is a Systemic Risk Regulator the Savior of the Financial Services Industry? – FS Insights Volume 2 Issue 12
Auerbach Article: How to Develop and Implement a Security Master Plan
Methodologies & Models: Enhanced Telecom Operations Model (eTOM) Process Classification Scheme – Part II
Work Program: IT Asset Management Diagnostic Audit Work Program
Announcement: New Flash Reports Translated into Chinese
Featured Event: Changes in the International Standards for the Professional Practice of Internal Auditing – New Requirements for Internal Audit Functions - Protiviti Webinar
Featured Link: Frequently Asked Questions Regarding the Interactive Data Program
Featured Link: Recession Causes Rising IT Project Failure Rates
From The Archive: Network Infrastructure Audit Work Program
Week of June 22, 2009
Newsletter: Managing Corruption Risk Involving Foreign Officials and Avoiding Its Impact on Reputation - The Bulletin, Volume 3, Issue 9
Protiviti Booklet: Guide to Internal Audit – Performing a Quality Assessment Review
Article: Trends in IT Internal Auditing: Greater Use of Automation, ‘Rebalancing’ Focus Away from Sarbanes-Oxley and Toward Broader Risk Management
Compliance Week Article: What’s Coming Round for Boards of Directors
Poll: Corporate Power Poll
Auerbach Article: Why Tomorrow Is Too Late to Think about Business Continuity
Methodologies & Models: Enhanced Telecom Operations Model (eTOM) Process Classification Scheme – Part I
Policies & Procedures: Credit Card Information Handling Policy
University Center Addition: Operational Assurance Services (Sample Syllabus)
Announcement: New Publications Translated into Chinese
Featured Event: Changes in the International Standards for the Professional Practice of Internal Auditing – New Requirements for Internal Audit Functions - Protiviti Webinar
Featured Link: Why Enterprises Are Moving to Google Apps, Gmail
Featured Link: Internal Auditing: The 24/7 Approach
From The Archive: Protiviti Risk Model
Week of June 15, 2009
Regulatory Update: SEC Commissioner Signals that Smaller Companies Need to Begin Their Preparations for Section 404(b) Compliance - SEC Flash Report
Poll: SOX Compliance Process Poll
Regulatory Update: SEC Commissioner Weighs In on Expanded Disclosure of the Effects of Compensation on Short-Term Risk Taking - SEC Flash Report
Hot Issue: Addressing Privacy, Security, and Other Pressing Healthcare Concerns
Protiviti Booklet: Guide to Internal Audit – The Process of Internal Auditing
Taylor & Francis Article: The Methodology for Managing the Abuse of IT Systems
Questionnaire: Disclosure Committee Questionnaire
Work Program: Data Center Walkthrough Audit Work Program
Featured Event: Maximizing Your GRC Access Control Benefits - Protiviti Webinar
Featured Event: Changes in the International Standards for the Professional Practice of Internal Auditing – New Requirements for Internal Audit Functions - Protiviti Webinar
Featured Link: DRAFT Recommended Security Controls for Federal Information Systems and Organizations
Featured Link: Auditing External Business Relationships
From The Archive: Risk Assessment Audit Work Program
Week of June 8, 2009
Hot Issue: Seven Vulnerabilities in Today’s Economy: What Your Organization Can Do – Part 2
Poll: Internal Audit Department Communication Poll
Protiviti Booklet: Guide to Internal Audit – Starting an Internal Audit Function
Regulatory Update: Updated! - FASB Moves to Codify US GAAP – Financial Reporting Flash Report
Compliance Week Article: Finding Firmer Ground for Your Accounting Ideas
Taylor & Francis Article: Justifications, Strategies, and Critical Success Factors in Successful ITIL
Policies & Procedures: [Control Transition Policy
Questionnaire: IT Process Questionnaire – Change Management
University Center Addition: Accounting/Information Technology Information Assurance Services (Sample Syllabus)
Featured Event: Internal Audit Capabilities and Needs: Where do you rate? - Protiviti Webinar
Featured Link: Frequently Avoided Questions about IT Auditing
Featured Link: Government Audit Standards (Yellow Book) and The IPPF (Red Book): A Comparison
From The Archive: Entity Level Controls - Risk Assessment Questionnaire
Week of June 1, 2009
Hot Issue: Seven Vulnerabilities in Today’s Economy: What Your Organization Can Do – Part I
Poll: Risk Management Process Poll
Protiviti Booklet: Guide to Internal Audit – The Internal Audit Profession
Auerbach Article: ERP for IT
Article: The $700 Billion Scenario – A fresh look at scenario analysis in strategic risk management
Policies & Procedures: Environmental Protection Policy
Sample: Control Testing Tracking Spreadsheet – Sample
Featured Event: Internal Audit Capabilities and Needs: Where do you rate? - Protiviti Webinar
Featured Link: Are IFRS and XBRL the next SOX? Does the World really need more Acronyms?
Featured Link: Virtualization Cost Savings Hard to Come By, Interop Survey Finds
Featured Link: AuditNet Guide to Audit Reporting and Finding Rating Systems
From The Archive: Fraud Policy