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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! 

December 2018 - Integrated Assurance

Summary. Combined assurance is a way for internal audit and other assurance providers to work together to align their assurance processes so the audit committee and senior management are given insights on governance, risk management and control arrangements from a comprehensive holistic perspective.

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

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


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 Integrated Assurance Internal Audit

We started our research on this topic by Googling (yes that is a verb) 'Integrated Assurance Internal Audit'. 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.

AuditNet® added a combined assurance template to this month's content available for all to download (subscription required).

Clock TickingEthicsCpeCPE 2018 UPDATE: NEW! The IIA updated the CPE requirements and certified individuals ( including CIA, CRMA, CCSA, CGAP, CFSA, CPEA, CPSA, and QIAL) must complete two of your CPE/CPD credits in Ethics. 
  • The IIA’s Professional Certification Board (PCB) approved the recommendation by the Global ethics Committee (GEC) requiring that two of the annual CPE/CPD hours, for all active IIA certification and qualification holders, must be in the category of ethics. 
  • For all certified individuals due to report 2018 CPEs by 31-December-2018, it will be REQUIRED to earn and report two CPE/CPD credit hours in the subject area of ethics.
Ethics  Training for Auditors - In 2018 AuditNet® offers ethics training for Auditors to meet the new IIA requirements for those holding IIA certifications.Ethics and Internal Audit December 18 (12 PM) 2 CPE (  Register Now

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 600 Audit Program Templates are Available at No Charge! AuditNet® started in 1995 offering access to hundreds of audit program templates without a fee. Effective October 15, 2018 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 access to the complimentary content will terminate.    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 Those who share will receive a trial subscription to AuditNet®. 

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  Feeling Benched? Four Ways to Become the Indispensable Auditor -  Summary:  As internal audit departments change in what they audit, the importance of who audits becomes a priority. Highly effective auditors need to be strategic and critical thinkers, adaptable to change, and effective communicators. This article describes four ways you can demonstrate you are a key player on your audit team. 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.

WhatsnewThis month we welcome Internal Audit 360°, a new content provider with value-added articles for our visitors. AuditNet® added 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®  Survey Closed! Rapidly changing technology is disrupting business on a massive scale: big data, cloud computing, virtual supply chains, artificial intelligence, existential dependence on connectivity.Over 300 auditors have responded to the survey and we will compiling the results and share them soon. Does your internal audit function have the talent pool and tools to help your organization address a risk landscape inundated with change from emerging technology?   AuditNet® Internal Audit and Disruptive Technolo gy Survey Results

Rich Grant Thornton Detecting Corruption with Analytics: A Roadmap By Rich Lanza - The Association of Certified Fraud Examiners (“ACFE”) classifies corruption into four schemes: (1) bribery, (2) illegal gratuities, (3) economic extortion, and (4) conflicts of interest. Corruption is essentially the abuse of entrusted power for private gain; it uses a company as a tool for personal gain which is contrary to the official or fiduciary duty of the organization. 

Companies serious about reducing fraud within their walls need to recognize that regardless of their size and type, corruption is one of the most pervasive and impact fraud types. It can occur in any department/division making purchases or from the other side of the business transaction in the company sales cycle. Read on for the rest of the storyWatch the recording. If you would like to earn CPE for watching on demand, go to cRiskAcademy.

Audit ProgramsAudit Template

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. 

  1. Application Security Assessment Tool
  2. Audit Planning Spreadsheet
  3. Bank Audit Plan
  4. Bank Audit Procedures
  5. Business Travel Audit Template
  6. Combined Assurance Plan Template
  7. Credit Risk Indicators
  8. Data Protection Self-Assessment Worksheet
  9. Expenditure Audit Template
  10. General Data Protection (GDPR)-Internal-Controls-Document-Responsibility-of-Controller
  11. IT Application Controls Questionnaire
  12. Lease and Building Cost Proposal
  13. Risk Assessment Questionnaire
  14. Technology Risk Management Guidelines
  15. Treasury Cycle Controls Checklist

Next Month AuditNet®  Additions

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 purchase 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  


AuditNet® has begun offering recorded Webinars through, the online platform of Global Artificer an accredited Continuing Professional Development (CPD) Provider in the Philippines.'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!

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! 


Join Next WebinarRegister for Webinars Offered by AuditNet®. Our 2018 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 2018 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® 2018 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. Registrations for non subscribers or non-site license users who opt-out of our emails will be cancelled. Non-subscribers and non-site license users who would like to earn CPE must meet eligibility criteria AND pay a CPE processing fee.  All registrations are automatically approved however this does not guarantee attendance for those who do not meet the AuditNet criteria.  Following are the current Webinars available for registration: 

  1. When Data Visualizations Just Don’t Work: The Rise of the Auto-Extractors December 12 (12 PM) 1.5 CPE (Register Now)
  2. Ethics and Internal Audit (*) December 18 (12 PM) 2 CPE (Register Now)
(*) Webinars offering NASBA CPE Following are the 2018 Webinars available from cRisk Academy for on demand viewing with CPE: 
  1. The Future of Auditing and Fraud Detection (Recording available with CPE from cRisk Academy)
  2. Cybersecurity Series (9 of 10) - Vulnerability Assessment (Recording available with CPE from cRisk Academy)
  3. Cybersecurity Series (10 of 10) - Advanced Persistent Threats and Targeted Cyber Attacks (Recording available from cRisk Academy)
  4. Super-Data-Charging Your Corruption Reviews With Integrated Analytics  (Recording available with CPE from cRisk Academy)
  5. Cybersecurity Series (1 of 10) - Cyber Defense- (Recording available with CPE from cRisk Academy)
  6. Cybersecurity Series (2 of 10) - SANS SEC440: Critical Security Controls  (Recording available with CPE from cRisk Academy)
  7. Cybersecurity Series (3 of 10) - Malware Defense (Recording available with CPE from cRisk Academy)
  8. Cybersecurity Series (4 of 10) - Boundary Defense Mechanisms (Recording available with CPE from cRisk Academy)
    Cybersecurity Series (5 of 10) - Controlling Ports and Network Devices (Recording available with CPE from cRisk Academy)
  9. Cybersecurity Series ( 6 of 10) -Application Security  (Recording available with CPE from cRisk Academy)
  10. Cybersecurity Series (7 of 10) - SEIM Log Analysis  (Recording available with CPE from cRisk Academy)
  11. Audit Analytics and the Agile Auditor: Starting an Analytics Project (Recording available with CPE from cRisk Academy)
  12. Cybersecurity Series (8 of 10) -Administrative Control Breaches  (Recording available with CPE from cRisk Academy)
  13. Establishing Effective Communication Skills for Auditors - (Recording available with CPE from cRisk Academy only $9/month for subscribers)
  14. How to Data Mine Your Print Reports - (Recording available with CPE from cRisk Academy only $9/month for subscribers)
  15. Ethics and the Internal Auditor - (Recording available with CPE from cRisk Academy only $9/month for subscribers) If you missed this Webinar we have scheduled another session for December 2018. Check the event listings. 
Webinars Not Yet Available for Registration (Watch the newsletter for open registration links)
  1. Introduction to the Internal Audit Process
  2. Essentials of Audit Fieldwork
  3. Conducting Risk-Based Audits
  4. Effective Report Writing Skills for Auditors

 The 2018 AuditNet®  series of Webinars focusing on Cybersecurity has begun. As new information technologies and approaches emerge, associated business risks undergo minor to significant transformation, and, in many cases, have far-reaching consequences for the organizations adopting such technologies and its stakeholders. Organizations are increasingly looking up to their Internal Auditors to provide independent assurance whether risks to the enterprise are managed well and advise thereon. With information technology becoming an inherent critical success factor for every business and the emerging threat landscape, there is significant urgency on internal auditors to equip themselves on IT audit essentials.

This webinar series is designed to help internal auditors looking to equip themselves with competencies and confidence to handle audit of IT controls and information security, and learn about the emerging technologies and their underlying risks.  The links for the first 5 CyberSecurity Webinars are now available via the AuditNet®  newsletter. Go to the events page for registration links. 

 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 purchase 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)

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. Subscribers save $600 annually! cRisk Academy subscriptions provide on demand access 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.  - Access 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 have access to 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 access to AuditNet®. Currently the only association that provides member access to 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 access 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.

Richard Cascarino, an AuditNet® Webinar presenter, speaker and subject matter expert has a new book - Data Analytics for Internal Auditors.   Read the AuditNet® book review!

Team Mate Logo 

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 access 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

  • How to Prepare for your First Anti-Fraud Review
  • Visualize Audit Sampling and Fraud Detection in Excel
  • Technology Development: What is the Auditor's Role?
  • How to Build a Data Analytics Strategy in a Digital World
  • Auditing Media
  • Are you a Smart CAAT or a Copy CAAT?
  • The Right to Audit Clause: What you need to know!
  • Maximizing Textual Analytics to Minimize Fraud Risks
  • Internal Audit's Role in Ethics, Governance, & Culture
  • The Truth Behind Detecting Fraud Using Data Analytics
  • What's the Difference between GRC and Combined Assurance?
  • The Path to Continuous Auditing: Learn how to make work repeatable
  • Agile Auditing - Rethinking the Audit Plan  
  • Fraud Detection Series   
  • Risk Based Auditing  
  • Detecting Corruption and Other Business Conflicts With Analytics (If you want CPE click here)
  • Writing to Achieve Results 
  • How to Get the Right Data for Your Audit in 3 Easy Steps 
  • Sure Fire Ways to Succeed with Data Analytics 
  • IT Fraud Series: Fraud and Forensic Accounting 
  • Top 10 Excel Analytic Tests to Minimize Fraud and Process Risks: Recorded

The following recorded training is offered by AuditNet® and it's Partners and no CPE is provided for viewing the recordings.    

IT Audit Recorded Training (no CPE) 10 2 hour Webinars Click here for more info.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 Cascarino

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)

  • 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

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

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 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 access to all the templates (more than 2,900).  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 ResultsAuditNet® conducts periodic user surveys based on relevant or hot topics as well as areas suggested by our users. Surveys completed.

Planned  Surveys for 2018

  • 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)

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