New This Week

Booklet

Guide to U.S. Anti-Money Laundering Requirements: Frequently Asked Questions (Sixth Edition)

This version of the Guide has expanded to more than 600 pages, covering thousands of questions and including new and expanded information on a range of topics.

Hot Issue

Auditing Records Management

This article explores and provides guidelines for the entire records management audit process, from engagement planning to engagement testing to engagement reporting.

Newsletter

Is the Collaborative Economy Reshaping Business? – The Bulletin, Volume 5, Issue 8

This issue of The Bulletin explores why it is a strategic imperative to watch developments with the collaborative economy closely.

Podcast

ORSA: Getting Ready for the 2015 Summary Report

A discussion of key areas that insurance companies need to focus on and address in preparing their first ORSA Summary Report in 2015.

Taylor & Francis Article

Today’s IT Organization

IT’s objective is shifting from leveraging technology in support of the business to the higher-reaching goal of protecting and enhancing business value.

Policy

Accounts Receivable Reserves Policy

This policy outlines steps for developing an accounts receivable reserve account for bad debts, returns and allowances, and customer allowances.

Questionnaire

Segregation of Duties Questionnaire: Cash Receipts in Significant Accounting Applications

This questionnaire focuses on the cash receipts process in significant accounting applications.

Updated Guide

Using Risk Management Frameworks

This presentation defines and describes various types of internal controls, and reviews control frameworks, including COSO, COSO ERM and COBIT.

Featured Topics

Featured Event

Protiviti CPE Webinar: 2015 IT Audit Benchmarking Survey: A Global Look at IT Audit Best Practices

Please join us on December 2nd for a joint Protiviti and ISACA webinar that will analyze 2015's trends based on the results of the latest IT Audit Benchmarking Survey.

Recorded Webinars

KnowledgeLeader CPE Webinar: The Confrontational Auditor: Don’t Put Out the Fire, Redirect It

Don't worry if you missed the live event; listen to this recording to learn some tricks to controlling the flames of a confrontation in order to achieve the results you want.


Protiviti CPE Webinar: Revenue Recognition: It’s Here, Are You Ready?

Don't worry if you missed the live event; listen to this recorded webinar focused on how to operationalize the new revenue recognition requirements.

Featured Links

Become Proactive, Not Reactive, to Anti-Fraud and Anti-Corruption Programs

The SEC and the U.S. Department of Justice have stepped up their identifying and investigating games. Source: financialexecutives.org


Ingredients of an Effective Audit Committee

What steps can companies take to ensure that the audit committee effectively safeguards stakeholders? Source: journalofaccountancy.com

Featured KLplus CPE Training Course

Introduction to Information Technology (IT) Audit

The objective of this course is to provide internal auditors with a basic understanding of the IT environment and the associated risks.

CCH Tax and Accounting - Accounting Research Manager Updates

Weekly Summary of Accounting, SEC, and Auditing Developments

This Week's Poll

Publication: Auditing Records Management

Previous Poll Results

Publication: The Changing Face of Internal Audit at Estée Lauder