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AuditNet® Newsletter

Audit Net.72.Sm  News On Keyboard 

The Original Newsletter Created by and For Auditors! 

In The NewsAudit News that's Fit to Print! 

New Year 2019January 2019 - Auditing the Right Risks

Summary. Risk assessment is at the core of every audit. The goals of identifying, assessing, and responding to risks of material misstatement ("risks") drive every audit procedure, from gaining an understanding of the entity and its internal control to vouching transactions back to vendor invoices. This newsletter includes links to articles on the top risks for 2019 identified by the leading internal audit organizations. 

Team Mate Logo  Wolters Kluwer is dedicated to helping to solve their customers most pressing needs. Solutions include: TeamMate AM, audit management; TeamMate CM, controls management; and TeamMate Analytics, data analysis. Together, this ecosystem of solutions provide you with confidence you need to manage all aspects of risk identification and assessment, electronic working paper creation and management, controls framework management, and data analysis. Learn more at www.TeamMateSolutions.com

Caseware Analytics CaseWare Analytics  IDEA - Data Analysis Software, is the standard in ease of use for auditors, accountants and financial managers.


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Welcome to the AuditNet® Newsletter! AuditNet® an auditor owned and operated Web site publishes a monthly newsletter featuring articles, new content, surveys on audit use of technology, white papers, and audit related monographs and other timely information. Return to our site every month to read the latest Audit News That's Fit to Print. The current newsletter theme will be displayed at the top of the newsletter and you will find articles and information related to that theme. The events section provides information about our upcoming Webinars with CPE at  no cost to subscribers and site license users. There is also a link to a subscription for on-demand training with CPE from cRisk Academy discounted for subscribers and site license users.

JkbwJim Kaplan CIA CFE and AuditNet® Founder

Calendar Themes(Editorial Calendar

This Month's Theme: Auditing the Right Risks

We started our research on this topic by Googling (yes that is a verb) 'Auditing Risk 2019'. You can easily do the same substituting terms relating to the topic to other specific issues to further customize the results. Over the past 20 years we have developed an expertise in finding relevant information for auditors. These links are provided to add to your knowledge bases on the theme of this month's newsletter. Here is our query with the links to hundreds or resources to help design your audit plan.

Audit ProgramsAudit Template According to our recent AuditNet® User Survey, the main reason for auditors visiting AuditNet® is to find templates for audit. As a result we moved the current and upcoming audit template additions here for the benefit of users. The following audit templates were added and are now available to subscribers and site license users. Availability based on subscription level. Come to our  site to download a list of all the templates.  (*e-book Monograph Series)
  1. Business Travel Audit Template
  2. Expenditure Audit Template
  3. eMS* - Audit Committee Charter
  4. eMS* - Audit Scoping Document
  5. eMS* - Internal Audit Activity Charter
  6. eMS* - Internal Audit Dashboard Report
  7. eMS* - Internal Audit Report
  8. eMS* - Terms of Reference Document
  9. eMS* - Risk Control Self Assessment
  10. eMS* - Sample Risk Control Document of Profit Distribution Audit
  11. Fraud - Altered Checks Prepared by others Taking On
  12. Fraud - Bogus Supporting Documents
  13. Fraud - Check disbursement and bank assisted
  14. Fraud - Converting Altered Checks
  15. Fraud Prevention Check Up from the ACFE
  16. Fraud Prevention Resources from the ACFE
  17. IT Application Controls Questionnaire
  18. Internal Control Questionnaire Local Government
  19. Lease and Building Cost Proposal
  20. Risk Assessment Questionnaire
  21. Risk Control Self Assessment Checklist - Retail Banking Anti-Money Laundering
  22. Risk Control Self Assessment Checklist - Retail Banking Card Operations
  23. Risk Control Self Assessment Checklist - Retail Banking Human Resources
  24. Risk Control Self Assessment Checklist - Retail Banking Marketing
  25. Risk Control Self Assessment Checklist - Retail Banking Wealth Management
Next Month AuditNet®  Additions
  1. Active Directory Audit Program
  2. Branch Banking Audit Program
  3. Change Management Audit Program
  4. Consumer Finance Product Program- Auto Finance
  5. Denial Management Audit Healthcare
  6. Fraud Scheme - Miscoding Fraudulent Checks
  7. Fraud Scheme - Theft of Returned checks
  8. Fraud Scheme - Financial Statement Fraud-Subsequent event
  9. Fraud Scheme - Converting Stolen Checks
  10. GDPR Internal Controls Document Responsibility of Controller
  11. Identity Management Audit Program
  12. Know Your Vendor Audit Program

Best Practices Best Practices for Internal Auditors

More than ever, the Internal Audit (IA) Department is becoming one of the key pillars of any modern organization. Their roles have evolved beyond the regulatory compliance responsibilities, diving deeper into the financial facets of an organization to provide insights in support of a high-quality audit.

With new expectations from stakeholders and business leaders, the finance function is getting a major lift to support organizational value creation. And internal auditing is expected to focus more on assessing future risks than telling companies what they did wrong in the past.

Let’s explore the key enablers of tomorrow’s internal auditors

Ia TrainingWebinars1

 2019 Webinar Schedule Coming Soon!

CPE - AuditNet® offers CPE as a NASBA approved sponsor for some of our Webinars. Please check the Event listing for the classes eligible for NASBA CPE. AuditNet® will charge $50 for all Webinars (rates subject to change). The fee will be waived for subscribers and site license users. Non subscribers and non site license users will have to pay the $50 to attend and will also earn CPE if eligible.  Subscribers benefit so subscribe today! 

Register for Webinars Offered by AuditNet®. Our 2019 Webinar program features high quality presenters on technology and skills topics. Who says you have to make a drive and give up a day in the office to receive quality training on audit hot-topics? Our courses will hit topics hard and bring you up to speed as you begin your 2019 training. Check out our Webinar offerings with CPE for subscribers and site license users! Can't make the live sessions? Connect with our partner site  cRisk Academy to discounted subscriptions for on demand courses with CPE (fee based). Seating for the AuditNet® 2019 Webinars is limited. Registration and attendance will be available for subscribers and site license users without charge subject to the seating capacity of 1,000 attendees. Non-subscribers and non-site license users who would like to attend and receive CPE must pay a  fee.     

We are working on the Webinar schedule for 2019 and the registration information will be posted in the Events listing on the home page. Watch for updates on the dates and registration links! Following are the current Webinars available for registration: 

TextualanalyticsKey Word Analytics - Our first simulated live Video on Demand - watch this first AuditNet® hosted on demand offering. Certificate (non NASBA) issued after viewing. (Register Now)!

RichardEthics and Internal Audit  March 5 (12 PM) 2 CPE (Register Now)

Donhighres2Data Analytics - Selecting and Implementing the Right Software March 19 (12 PM) 2 CPE (Register Now)

Rich Grant ThorntonRobotic Powered Auditing (“RPA”)  June 5 12:00 pm EST  (1.5 CPE) – The use of robotic process automation (RPA is the rave but where can you best apply resources to maximize this powerful audit assistance. Register Now!

The Future of Auditing and Fraud Detection November 6 12:00 pm EST (1.5 CPE) – Re-imagining the art and science of auditing and fraud detection is coming to the forefront of risk management functions. What was seen as a “nice to have” a few years ago has become a “must have” as digital transformation and data surrounds all aspects of the organization. Register Now!

Ethics and Internal Audit December 3 (12 PM) 2 CPE (Register Now)

IDEA utilization update (5 Webinar Series)  (Dates TBA)

  1. Using IDEA to detect fraudulent transactions
  2. General Ledger Analysis
  3. Smart Analyzer and Analyzer Apps
  4. Auditing Payrolls
  5. Auditing Accounts Payable

Data Analytics for Internal Auditors - 6 webinar series (Dates TBA)

  1. Understanding Sampling
  2. Analytics in the Audit
  3. Analytics Techniques
  4. Analysis and Monitoring
  5. Data Analytics Software
  6. Using the Analysis

Cybersecurity Update – 4 webinar series  (Dates TBA)

This quarterly webinar series is a follow-up to the acclaimed 2018 Auditnet Cybersecurity series and will cover the latest developments in threats and countermeasures in this realm. The full content of each webinar will be released in advance so as to keep the webinar as up-to-date as possible.

General Data Protection Regulation (GDPR) - 10 webinar series  (Dates TBA)

  1. Determining if the GDPR applies to you
  2. Lawful Basis for Processing
  3. Consent for Processing and Retention
  4. Audit the processes and be able to map the location of all the personal data you’ve collected
  5. Position the company as privacy-forward
  6. Role of the data protection officer
  7. Liability for third-party processor breaches.
  8. Investigating GDPR breaches
  9. Using compliance tools.
  10. Data Breaches
Certificate in Internal Audit Leadership preparation course- 10 webinar series

Audit Toolbox AuditNet® Template Audit Starter Kit (TASK) package provides a jump start to developing customized audit procedures. The TASK package includes the e-book, Creating Audit Programs -  A Guide to Developing Audit Procedures, Audit Programs, Questionnaires, Checklists and Control Matrices and the AuditNet® Template workbook with the worksheets for preparing for your audit.The AuditNet® e-Book provides a methodology or framework for creating audit documentation as well as sample audit documentation including objectives for various areas, formats for audit programs, checklists and control matrices. TASK Package.

Bttf  NOW OVER 1,000 Audit Program Templates are Available at No Charge! AuditNet® started in 1995 offering hundreds of audit program templates without a fee. Last year AuditNet® began converting the basic audit program templates and making them available to a complimentary subscription level. When the phasing is complete there will be approximately 1,300 templates available to complimentary subscribers. In addition we will periodically add new templates to the complimentary subscription level.  Complimentary subscribers must opt in for the AuditNet® mailing list. If a complimentary subscriber opts out then the subscription will be removed and the login will end.    Sign up today for a subscription today!

Subscription Benefits Benefits for Subscribers? AuditNet® subscribers have more than 2,900 templates (audit programs, matrices, checklists, e-books and more) available for download. But that's not all! Subscribers can register and attend AuditNet® Webinars and receive CPE at no additional cost. What a great way to see how other auditors jump start their audits and earn required CPE (including Ethics for Auditors). SUBSCRIBE OR RENEW NOW! (applies only to paid subscriptions) Looking for audit program templates? AuditNet® subscribers can download templates from our growing inventory!

Surveytake AuditNet® 6 Minute User Survey - AuditNet®, the global resource for auditors since 2000 is conducting a survey to determine the needs of subscribers, site license users to the site. AuditNet® has always been focused on providing the global audit community with customer service-oriented, value-added tools and resources. We know that the demographics of internal audit is changing and we want to ensure we are responsive to those changes. Please help us meet your needs by sharing feedback, ideas and suggestions for improving our site and services. Please help by completing our survey!

Auditing Future What are your top priorities for audit for 2019 The  AuditNet®  2019 editorial calendar is now available and you can see the areas that may be on the top of your audit planning for next year. We are working on coordinating the themes with articles and our Webinar offerings. If you have a 2019 audit plan please share it with me (jkaplan at auditnet.org). Those who share will receive a trial subscription to AuditNet®. 

Banner Iav E Book 186x186 V1Acl Logo 2019How audit can build executive alignment and relevance. Business leaders have increasing demands and expectations about the value that internal auditors should deliver to the organization. But how do internal audit teams achieve this? Discover how audit teams can optimize processes, leverage technology and increase their relevance to the C-suite. Download your eBook.

Ia 360 Logo Tech Risks Crowd Audit Plan ‘Hot Spots’ By Joseph McCafferty?  As internal audit teams work on their audit plan for 2019, a new report sheds light on where some of the trouble spots are likely to occur for companies, and where internal audit may want to consider focusing its scrutiny and assurance efforts. 

Technology research firm Gartner recently issued its annual look at “Audit Plan Hot Spots: Risk Areas to Watch.” While the list has a decidedly tech focus, the reasoning behind including each of the risk areas provides some good insight for internal auditors as they continue their risk assessments and look to benchmark audit plan coverage. And, of course, tech risks feature prominently on any company’s risk register these days. Here is the rest of the story...

Kl 0816 Lg Stacked 2 Pms C  Too Much of a Good Thing (Especially Audit Planning) is Bad -  Summary: Conventional wisdom tells us that “you can’t get too much of a good thing.” This is certainly true when it comes to chocolate, but not always when it comes to audit planning. In this article, Ann focuses on two areas of waste and suggests ways to reduce them without incurring excessive audit risk. Read the article now!

Cyber Sec1Fd Templates   Did you miss the AuditNet® Cybersecurity Webinar Series?  Richard Cascarino conducted 10 Webinars this year on Cybersecurity for  AuditNet®. If you weren't able to attend we now offer the complete series of recordings and slides on a flash drive.  Here is the information on this series of recorded webinars and the pricing

WhatsnewAuditNet® welcomes  Internal Audit 360°, a new content provider with value-added articles for our visitors. AuditNet® continues adding resources and tools for GDPR compliance and audit. We use a third party to develop GDPR templates and they will uploaded for subscribers and site license users over the next couple of months. There will be new control matrices, control self assessment templates and more added over the next year. AuditNet® continues to be the most comprehensive online portal for the global audit community. Watch for new templates available to subscribers and site license users (ACL, IDEA, TeamMate, KnowledgeLeader, AHIA, and SAP), Webinar fees are waived for subscribers and site license users. Check the AuditNet® Library for the GDPR resource page.

Survey ClosedAuditNet® Internal Audit and Disruptive Technolo gy Survey Results

Templates on a Flash Drive - Tired of searching and downloading the templates one by one. We now offer the "AuditNet® content Templates on a Flash Drive" for individuals and companies. We have set up the ability for individuals, groups and vendors to acquire and use the AuditNet® content. Individuals and groups will be able to get a flash drive with all the templates available to subscribers as of December 31, 2016 (almost 2,700). The templates on a flash drive can be used for non-commercial use within your own organization (no sharing with others). Pricing will be based on staff size.  Vendors will be able to acquire the templates for commercial purposes under a separate licensing agreement. The pricing for the "Templates on a Flash Drive" is available now. If you are interested in pricing or have other questions on this new option send an email to   info@auditnet.org.  

CpeCPE NEWS
AuditNet® has begun offering recorded Webinars through CPDPhilippines.ph, the online platform of Global Artificer an accredited Continuing Professional Development (CPD) Provider in the Philippines. CPDPhilippines.ph's platform helps Filipino Professionals improve and promote their proficiency and expertise through online learning delivered by professionals who have mastered their profession.
AuditNet® continues it's commitment to providing resources for the global audit community!
Following are the 2018 Webinars available from  cRisk Academy for on demand viewing with CPE: (Recording available with CPE from cRisk Academy only $9/month for subscribers)
  1. The Future of Auditing and Fraud Detection 
  2. Cybersecurity Series (9 of 10) - Vulnerability Assessment 
  3. Cybersecurity Series (10 of 10) - Advanced Persistent Threats and Targeted Cyber Attacks 
  4. Super-Data-Charging Your Corruption Reviews With Integrated Analytics
  5. Cybersecurity Series (1 of 10) - Cyber Defense
  6. Cybersecurity Series (2 of 10) - SANS SEC440: Critical Security Controls 
  7. Cybersecurity Series (3 of 10) - Malware Defense
  8. Cybersecurity Series (4 of 10) - Boundary Defense Mechanisms 
  9. Cybersecurity Series (5 of 10) - Controlling Ports and Network Devices 
  10. Cybersecurity Series ( 6 of 10) -Application Security
  11. Cybersecurity Series (7 of 10) - SEIM Log Analysis
  12. Audit Analytics and the Agile Auditor: Starting an Analytics Project
  13. Cybersecurity Series (8 of 10) -Administrative Control Breaches
  14. Establishing Effective Communication Skills for Auditors
  15. How to Data Mine Your Print Reports 
  16. Ethics and the Internal Auditor 
  17. When Data Visualizations Just Don’t Work: The Rise of the Auto-Extractors 
    Ethics and Internal Audit
 Fd Webinars AuditNet® added new series recordings to it's growing list of training available any where, any place and any time. Check out the IT Fraud and Internal Audit Basics recordings available on a flash drive or for download via Google Drive.  
AuditNet® Adds New Key Word Files and Webinar Recording Options (Downloadable or on a Flash Drive) Did you miss our Minutes to Analytics Data Analytics Webinars? Not to worry - we have loaded the 2016 Minutes to Analytics Webinars on a flash drive including the recordings, data files, slides, and an app so you can watch the training at your convenience. The flash drive with all the recordings and files are available for $199. You can use these on your laptop when you are on the road, your desktop in your home or office or use them for training your staff. Check out the  Webinars on the drive with a link to pay at this article. Unfortunately we cannot offer CPE for viewing these Webinars however at $199 is a great deal and of course the knowledge is "priceless"! 
ADDED BONUS: Order any of our audit training on a flash drive (Minutes to Analytics, IT Audit Training, IDEA Audit Training) and you will receive Data Mining for Payroll Fraud on DVD at no extra charge. This is a limited time offer and is limited to the first 75 orders placed. Add a Premium Subscription to any Training on the Go Flash Drives for only $100!  The following AuditNet®training is available on flash drives:
Available Webinars on a Flash Drive or Downloadable from Google Drive (including  Key Word Analytics)
  1. Minutes to Analytics 
  2. IT Audit (Basic and Advanced (10 recordings)
  3. IDEA Audit Software (12 recordings)
  4. IT Fraud (2017 Series 8 recordings
  5. Internal Audit Basics 8 Recording) 
  6. Auditing with Excel (coming soon)
  7. Auditing with ACL (in the queue)
  8. Cybersecurity for Auditors (in the queue)
Here is the link to the offer!
Webinars on Your Schedule with CPE

Can't make our live Webinars? Then here an option to watch out previously recorded webinars and earn CPE. We are making all our Webinars available on-demand with CPE from  cRisk Academy. You can view the recorded Webinars for only $9/month for AuditNet® Subscribers (Basic, Premium and Site License Users). $59/month for non-subscribers.  cRisk Academy subscriptions provide on VOD with CPE for all of our recorded Webinars for one low monthly fee (not per Webinar). 

 Jason MedfordC Risk Logo    cRisk On Demand  Special Offer, an on-line training platform for risk-related professionals.  - View a large library of on-demand training, that is significantly discounted over what you would normally invest in a live, in-person training. You still are able to view the same material, but can now watch it when, and where you desire . Sign up and watch  Utilize Big Data Analytics Now and earn CPE. 

Audit Net Site Licensing I constantly receive requests from members of professional associations like the IIA, ISACA, ACUIA, ACUA, ACFE, the Association of Local Government Auditors and others who assume that their membership includes AuditNet®. Currently the only association that provides members AuditNet® is the Association of Health Care Internal Auditors (AHIA). I encourage those who contact me to reach out to their professional associations to set up enterprise site licensing for their members. This would allow association members to view and download the content without having to create a registration or subscription to AuditNet®. In addition all enterprise site license users can attend all AuditNet® Webinars and earn CPE.

Asv Banner   AuditSoftwareVideos is now  AuditSoftwareVideos powered by AuditNet®  We add new content and partner with   cRisk Academy offering our Webinars on demand with CPE  Each month we feature a current recording for all to view.

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FreecpeSUBSCRIBERS BENEFIT! AuditNet® current paid subscribers (basic and premium) and enterprise site license users enjoy the benefit of registering and attending AuditNet® featured Webinars without paying an event fee (does not apply to no cost or trial subscriptions). Those who attend will earn CPE. The bottom line is that subscribers have the ability to download AuditNet® content AND earn CPE by attending our AuditNet® featured Webinars! Attendance at our featured Webinars will be limited to the first 1,000 AuditNet registered subscribers  and site license user attendees logging in so it is important to register for the events and then log in early on the scheduled day. Due to the limitation on Webinar seats non-subscribers can register and attend the Webinars but must opt-in for our mailing list. Non subscribers or non site license users who attend and want CPE must meet our eligibility criteria and pay a processing fee for CPE. Non-subscribers or non site license users who chose to opt-out will not be allowed to attend and their registration link will be revoked. AuditNet® reserves the right to deny any user login to the webinars if they opt out of our mailing list. The CPE, registration, and attendance policy is subject to change at our discretion.

Accounting WordleCpa Resources Are You a CPA? AuditNet® created a  CPA Resources page and added templates specifically designed for CPAs.

Fraud Wordle

It Audit
AuditNet® has joined forces with Richard Cascarino and Associates to bring you a structured learning curriculum for IT audit. The recorded courses are designed to build on skills developed from prior knowledge or training. Auditors can choose between the complete series or pick and choose specific recordings depending on both needs as well as budgetary financial constraints.The study program consists of 5 modules Basic and 5 modules Advanced spanning a broad range of topics and issues in the IT Auditing field. The emphasis is therefore on practical aspects of internal auditing.The course content is based upon ISACA Framework which has been accepted world-wide as the basis of skills and competencies required for all IT Auditors. (Please note these recordings are presented by a partner of AuditNet® with no CPE provided. Any questions or details of the recordings should be directed to  Richard CascarinoIT Audit Recorded Training (no CPE) 10 2 hour Webinars Click  here for more info.
Caat NewIDEA Recorded Training (no CPE)   - a series of twelve 2-hour recorded webinars designed to build on skills developed from prior knowledge or training. Auditors can choose between the complete series or pick and choose specific recordings depending on both needs as well as budgetary financial constraints. 

Videos2AuditNet® Recorded Webinars  (some of the following recordings may have data files which are available for a fee)

The following recordings of our events are available on our recording site. You must register in order to view these recordings.
Essentials for Conducting FCPA Audits

BYOD Risk, Control and Audit

Using Keyword Analytics on Unstructured Data  Data Files including over 3,000 keywords available for $79

Using Microsoft Excel in Your Next Internal and External Audit

Leveraging Excel-Based Analytics in Your Audit and S-Ox Testing of Procurement to Accounts Payable - A Case Study Approach

How to Request, Import and Normalize Data for a Variety Accounting Packages

App Icon Google C Risk Logo  You TubeAuditNet® Video Channel and YouTube
AuditNet® has made recordings of a selection of our Webinars available to the audit community in order to demonstrate the power of leveraging technology. These Webinars are part of the AuditNet® commitment to sharing. 
The recordings will be available on AuditSoftwareVideos.com Powered by AuditNet our Webinar Channel and YouTube (registration required) for viewing. If you would like to earn CPE forthese and other recorded events please go to  cRisk Academy. The slides for these and other Webinars are available on SlideShare
AuditNet Recordings Available on GoToStage (Registration Required)
FaqFAQ (Frequently Asked Questions)  

What is the difference between the various subscription levels?  - Effective October 2018 we changed our subscriptions. The audit templates available to the basic level are being transitioned to the opt in subscription available without a charge. These subscribers must opt in for our promotional emails in order to maintain their subscription, Paid subscriptions (60 day trial and annual) will include all the templates (more than 3,000).  Site license users (ACL, IDEA, TeamMate, KnowledgeLeader, AHIA and SAP can download more than 2,900 templates). New templates are added each month to the subscriptions. 

Subscribers (paid) and site license users can register and attend all AuditNet® Webinars and earn CPE at no extra fee.. Attendance at our featured Webinars will be limited to the first 1,000 attendees Due to the limitation on Webinar seats, site license users are eligible for the no cost attendance offer subject to proof of site license held. Non-subscribers will be able to register and attend the Webinars if they pay the registration fee. Non subscribers and non site license users can earn CPE if they are willing to pay the processing fee. (rates are subject to change).
AuditNet® also has more than 100 templates in the queue for GDPR, fraud, construction audit, retail banking, COSO 2013, CPA engagements, not for profit auditing and more. For auditors who would prefer to have all of our templates on a flash drive please contact us for the rates and terms. This is being offered as a solution to those auditors who would prefer having all the templates available rather than downloading one at a time. Software vendors and consultants providing services to clients may also use this option however the pricing and terms and conditions will be different than for individuals. 
Audit Bookstore - see all the books that are available for auditors
SURVEY NEWS
Survey ResultsAuditNet® conducts periodic user surveys based on relevant or hot topics as well as areas suggested by our users. Surveys completed.

Planned  Surveys for 2019 

  • Audit's Role in Cybersecurity 
  • Media Risk Audit and Control
  • Keyword Analytics Tools and Techniques Update
  • Audit Software Tools and Techniques Survey Update
  • Champion/Power User Impact on Leveraging Audit Technology Survey 
  • Software Tools and Techniques for Managing Audits (TBA) 
  • Detecting Fraud Using Technology (TBA)

Prior Surveys

Upcoming Conferences

Don't miss our events and offers for no cost CPE.  Sign up now and opt in to our mailing list! 

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