Check out the 25 most frequently viewed audit tools and publications on KnowledgeLeader in 2023.
1. Entity-Level Controls: The Importance of Setting the Tone
This blog post explains the importance of entity-level controls and explores the COSO Framework.
2. Enterprise Risk Management Questionnaire
This questionnaire can be used when analyzing an organization’s enterprise risk management strategy.
3. Management Response to Internal Audit Reports Memo
Use the important points included in this memo to draft management responses to audit observations.
This tool provides three sample planning memos, which serve as a report of an internal audit function’s high-level assessment of the company’s audit planning process and outline what should be included in an audit planning memorandum.
5. Physical Inventory Count Memo
This sample memo provides physical inventory instructions that a company can use to compare counted quantities to on-hand quantities in order to identify discrepancies.
6. Process Documentation Narrative and Flow Chart Guide
Use this guide, which includes a process flow example and guidance on other elements to incorporate, to develop an adequate understanding of your organization’s processing environment.
7. Internal Audit Department Key Performance Indicators (KPIs)
This tool includes three sample documents that provide guidance internal audit and management can use to evaluate their performance measurements.
8. Project Management Office (PMO) Questionnaire
This tool provides questions to consider when evaluating an organization’s project management office (PMO) functionality and processes.
9. Human Resources Capability Maturity Model (CMM)
This capability maturity model can be used to measure the maturity of an organization’s human resources management process and to assist its progress from the initial/ad-hoc state toward the optimized state.
10. Director of Internal Audit Job Description
These two samples outline the responsibilities, key selection criteria and general information for the director of internal audit role.
11. Organizational Risk Assessment — Performed the Right Way
Protect your business and ensure continuity with the expertly crafted risk assessment template in this blog post.
12. Developing Budgets Key Performance Indicators (KPIs)
This benchmarking tool contains two examples that focus on cost-based, quality-based and timed-based performance measures for developing budgets.
13. Sarbanes-Oxley Roles and Responsibilities Guide
This sample guide can be used to understand the roles and responsibilities of team members involved in Sarbanes-Oxley (SOX) compliance assessment.
14. Internal Audit Risk Assessment Questionnaire
This tool contains three samples that provide questions organizations can use for assessing and improving their internal audit functions.
15. Internal Control Review Conclusion/Opinion Guide – Writing Example
This sample outlines writing examples for conclusions and opinions on an internal control review.
16. Internal Audit Engagement Memo
This internal audit engagement memo informs an auditee of an upcoming audit and includes the objectives of the audit, proposed timetable and audit team members.
17. Treasury and Cash Management Audit Work Program
This document includes two sample treasury and cash management work programs that focus on adequacy of controls, overall efficiency and effectiveness of processes, and compliance with policies and procedures.
18. Control Gap Remediation Methodology Training Guide
This guide provides Sarbanes-Oxley project teams with the steps they need to take to identify control gaps and implement a remediation action plan.
19. Transfer Agent Market Share – 2022
Audit Analytics looks at the market share among transfer agents throughout 2022.
20. Working Capital Management Questionnaire
This document is designed to help organizations assess the strengths and weaknesses of the working capital management process.
21. The Four C's in Overseeing Internal Audit
This issue of Board Perspectives discusses the four C's directors should consider when evaluating the sufficiency of any risk-based audit plan: culture, competitiveness, compliance and cybersecurity.
The purpose of this policy is to establish accountability for setting commission rates and to define the point at which commissions are considered earned.
23. Internal Audit Feedback Questionnaire
This tool includes 10 sample questionnaires that can be used by internal audit functions to gather client feedback and measure client satisfaction.
24. Code of Conduct Questionnaire
Use the questions and code of conduct examples included in this tool to lay a cornerstone for successful corporate governance.
25. IT General Controls Questionnaire
This sample questionnaire provides several COBIT areas and related control objectives for each IT general control.