Tools
The following tools were published on KnowledgeLeader this week:
Data Management Policy
This Data Management Policy is designed to assist an information technology group in backing up server-based data, with details of the required backup tapes, devices and software. In addition, this policy addresses the file restoration process. This policy also addresses the file restoration process and applies it to all data and applications servers located in a company’s server room.
Portable Computing Device Security Policy
With the growing need for instant communication and data access, the use of portable computing devices is becoming ever more desirable, often replacing traditional desktop devices in a wide number of applications. The purpose of this portable computing device security policy is to establish safeguards for the use of portable media and computing devices, including their connection to the company network.
IT Audit Update: Audit Committee Report
Utilize this audit report sample to evaluate your organization’s general computer control risks and report on the progress made toward addressing audit findings. Sample procedures to perform include interviewing key members of the management team and other key participants involved with technology infrastructure while leveraging heavily the results of the GCC and (Insert Program or Application) reviews.
Sarbanes-Oxley Section 404: Guidance for Documenting Test Results
This guide outlines steps to complete when documenting your organization’s SOX Section 404 test results. Steps in this tool include remembering to incorporate work paper references on the first page of each document using colored ink/pencils and developing an overall conclusion on the overall effectiveness or ineffectiveness of each control tested.
IT Governance Capability Maturity Model (CMM)
This capability maturity model can be used to measure the maturity of an organization’s IT governance and to assist its progress from the initial/ad-hoc state toward the optimized state. In this sample, an optimized organization’s IT proactively presents solutions to the business.
Internal Audit Manager Job Description
This tool contains two sample job descriptions that outline the responsibilities, key selection criteria and general information for the role of the internal audit manager. The internal audit manager is responsible for performing advanced, specialized and/or managerial auditing work in multiple disciplines. The candidate should ensure that they are prepared to manage complex audits.
Publications
KnowledgeLeader has also published several publications this week.
The Top Risks for 2024: Risk Priorities Are Shifting
Economic conditions, particularly inflationary pressures, replaced talent risk and succession issues as the number one risk globally for 2024 (up from second in 2023). In this issue of Board Perspectives, we discuss the 10 highest-rated risk themes noted in the survey to provide a context for understanding the most critical uncertainties companies face over the next 12 months.
2023 Audit Committee Transparency Barometer
Over the last 10 years, the Center for Audit Quality (CAQ) has worked with Ideagen Audit Analytics to create an annual Audit Committee Transparency Barometer. In this article, Audit Analytics further examines disclosure trends related to transparency in audit committee proxy statements over a 10-year period.
Executive Perspectives on Top Risks for 2024: Private Equity Industry Results
The volatility that roiled the PE market in 2023 is evident in how leaders in the industry have shifted their risk priorities for the coming year as well as over the long term. This report breaks down the top risks private equity firms should consider moving forward, based on the results of Protiviti’s Executive Perspectives on Top Risks for 2024 Survey Report.
Recommended Resources
This list of recommended resources from the web may be of interest to you. Click each link to learn more.