New This Week

Benchmarking Report

Bridging the Data Security Chasm: Assessing the Results of Protiviti’s 2015 IT Security and Privacy Survey

Are intentions to address cybersecurity issues aggressively translating into effective policies and actions to secure the “crown jewels” of organizations?

Hot Issue

Beware of the Fake Presidents

Protiviti's Scott Moritz explains a new scheme emerging in the United States that involves social engineering and email spoofing.


Accounts Receivable, Credit and Collections Questionnaire

This questionnaire compares your current business practices with leading practices for the accounts receivable, credit and collections process.


Disaster Recovery Team Policy: Recovery Operations Management Team – Continuing Operations

This policy outlines procedures for the recovery operations management disaster recovery team to follow for continuing business operations.

Updated Policy

Accrued Liabilities Policy: Sample 2

This policy focuses on recording accrued liabilities on a consistent basis each accounting period.

Updated Policy

Acquisition Policy: Sample 2

This policy provides a consistent, uniform approach for identifying and evaluating potential acquisition candidates.

Updated Work Program

Investments in Securities, Derivative Instruments and Hedging Activities Audit Work Program

The objective of this audit program is to review the controls related to a company’s investment procedures.

October 12, 2015

Updated Work Program

Sarbanes-Oxley Process Documentation Review Audit Work Program

The objective of this audit program is to ensure that SOX Section 404 processes communicate a clear understanding of business activity.

Featured Links

​PCAOB Staff Inspection Brief Details Objectives and Scope of 2015 Inspections of Registered Auditors

The PCAOB recently published a staff inspection brief that highlights the focus and scope of its ongoing inspections in 2015. Source:

FASB Moves to Simplify Business Combination Accounting

FASB has issued new guidance designed to simplify accounting for adjustments made to provisional amounts. Source:

Featured KLplus CPE Training Course

Documenting Processes and Internal Controls

This course focuses on different approaches to documenting SOX processes and controls.

Featured Favorite

Accounts Payable Process Key Performance Indicators (KPIs)

This benchmarking tool focuses on KPIs for the accounts payable process. It was tagged as a favorite by KnowledgeLeader subscribers.

CCH Tax and Accounting - Accounting Research Manager Updates

Weekly Summary of Accounting, SEC, and Auditing Developments

Featured Publication

SOX Compliance: Changes Abound Amid Drive for Stability and Long-Term Value—Highlights from Protiviti’s 2015 Sarbanes-Oxley Compliance Survey