New This Week

Survey Report

Bridging the Data Security Chasm: Assessing the Results of Protiviti’s 2014 IT Security and Privacy Survey

Companies are working diligently to enhance the security of their data assets, but the results of Protiviti’s IT Security and Privacy Survey suggest there is still work to do.

Performer Profile

Internal Audit Reduces SOX Burden to Raise Profile and Help Atlas Remain More Risk-Focused

When Charles Windeknecht started as the VP of internal audit for Atlas, he made improving internal audit’s image in the organization a top priority.

Taylor & Francis Article

Governance: The Board and the CIO

This article suggests three roles CIOs can play in digital leadership and in reinventing IT as a top business priority.

Regulatory Update

PCAOB Issues Practice Alert Related to Auditing Revenue

The PCAOB staff highlights certain requirements of PCAOB standards relating to aspects of auditing revenue that address significant auditing deficiencies.

Questionnaire

Control Self-Assessment Questionnaire: Credit

This questionnaire can be used to assess an organization's credit process.

Updated Work Program

Cash Controls Audit Work Program: Healthcare Organizations

The purpose of this work program is to provide the general steps used to perform a cash controls audit for an organization in the healthcare industry.

Updated Guide

SOX Self-Assessment and Self-Testing Instructions

This guide provides instructions to companies performing a self-assessment and self-testing for Sarbanes-Oxley compliance.

Featured Topics

Featured Links

The Case of the Vanishing Assets

A pair of out-of-synch accounting standards related to intangible assets unfairly penalizes balance sheets. Source: cfo.com


Learn From Data to Improve Audits

The AICPA Peer Review team has been collecting data in order to provide firms with tools to increase audit quality. Source: journalofaccountancy.com

Featured KLplus CPE Training Course

Cost Accounting Module 1: Cost Terms, Concepts and Classifications

This course will provide the learner with a working knowledge of cost accounting and the areas it supports, while introducing key benefits related to cost accounting.

Knowledgeleader's Greatest Hits

Treasury and Cash Management Audit Program (Sample 2)

This work program lays out audit procedures for treasury and cash management.

CCH Tax and Accounting - Accounting Research Manager Updates

Weekly Summary of Accounting, SEC, and Auditing Developments

This Week's Poll

Publication: Bridging the Data Security Chasm: Assessing the Results of Protiviti’s 2014 IT Security and Privacy Survey

Previous Poll Results

Publication: Keeping Pace With SOX Compliance: COSO, Costs and the PCAOB — Highlights From Protiviti’s 2014 Sarbanes-Oxley Compliance Survey