New This Week


Manage Labor-Management Relationships RCM

This document outlines risks and controls common to the "manage labor-management relationships" process in an RCM format. To celebrate the anniversary of our RCM launch, we will be publishing one new open-access RCM each week during the month of May!


Emerging Risks: Looking Around the Corner – Board Perspectives: Risk Oversight, Issue 79

This article summarizes practical principles for recognizing emerging risks.

Performer Profile

United Overseas Bank Expands Internal Audit to Strategic Risk Management

Victor Ngo, chief audit executive at UOB, discusses how UOB’s internal auditing team began using data analytics to improve audit productivity.

Hot Issue

Procurement Power-Up: Building an Internal “Brand”

This article explores best practices in procurement brand building.

Benchmarking Tool

Build Lender Relationships Key Performance Indicators (KPIs)

This benchmarking tool outlines key performance indicators (KPIs) for building lender relationships.

Updated Policy

Account Reconciliation Policy: Sample 2

This policy outlines procedures for the account reconciliation process.

Updated Memo

Audit Report Rating Memo

This memo outlines a system to use when rating individual audit findings and overall audit reports.

Updated Work Programs

Bank Branch Internal Audit: Checking Accounts and Overdrafts Audit Work Program

This audit program outlines steps for reviewing accounts and overdrafts at a bank branch.

Application Controls Audit Work Program

This application controls audit program applies when auditing financial end-user-developed spreadsheets and other applications.

May 23, 2016

Featured KnowledgeLeader Blog Post

KnowledgeLeader Power User Series: CPE Training on KnowledgeLeader

Subscribe to our blog to be sure you get our weekly post updates!

Featured Events

KnowledgeLeader CPE Webinar: Are Auditors Walking the Talk When it Comes to Implementing Change?

During this webinar, Ann Butera will discuss how to use a five-step change model to optimize CAAT usage in your department.

Protiviti CPE Webinar: The Internet of Things (IotT): What Does This Mean to Internal Audit?

During this webinar, experts will address how IoT impacts different industries and audit plans.

Featured Links

Lifelong Learning for Internal Auditors: Certification and Training Levels Worldwide

This CBOK report reveals which certifications are most popular in different parts of the world. Source:

PCAOB Warns Against Altering Audit Documentation

The PCAOB has cautioned that improper alteration of audit documentation can result in severe penalties. Source:

Featured Favorite

Process-Level Documentation Requirements Memo

This memo describes the documentation requirements for each process related to Section 404 of the Sarbanes-Oxley Act (SOX).

Featured KlPlus CPE Training Course

Introduction to Loss Prevention

This course provides an overview of the concepts and principles of loss prevention and a review of key issues and trends.

CCH Tax and Accounting - Accounting Research Manager Updates

Weekly Summary of Accounting, SEC, and Auditing Developments

RCM Tool Area

Registration flyer for upcoming webinar, Become a KnowledgeLeader Pro in 30 Minutes

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