New This Week

Regulatory Update

Effective Date of Revenue Recognition Standard to be Deferred

This Flash Report summarizes the impact of the FASB's deferrment on public and nonpublic entities and discusses new opportunities for early adoption.


Managing Cyber Threats with Confidence—Board Perspectives: Risk Oversight, Issue 66

This issue discusses why it is important to understand the changing threat landscape and risk tolerances and prepare for inevitable incidents.

Taylor & Francis Article

2014 Vendor Risk Management Benchmark Survey

Protiviti's Rocco Grillo summarizes the results of the 2014 Vendor Risk Management Benchmark Survey.

Audit Report

Financial Reporting Process Review Audit Report

This 60-page audit report focuses on improving an organization's close-the-books and financial reporting processes.


Month-End Close Policy

The purpose of this policy is to provide guidance for the period-end close cycles required to prepare financial statements.

Updated Work Program

IT General Controls: Program Development Audit Work Program

This work program focuses on auditing the program development process.

Updated Work Program

IT General Controls: Computer Operations Audit Work Program

This work program focuses on auditing computer operations.

Updated Process Flow

Payroll Process Flow

This process flow focuses on the payroll process.

Featured Topics

Featured Announcement

KnowledgeLeader's Top 10 Pages: January - March, 2015

Check out our top 10 pieces of content from January - March of this year and make sure you don’t miss a single popular tool or publication!

Featured Links

Getting Everyone on Board to Battle Security Risks

Much work remains to meet cybersecurity standards, but results are better for organizations whose boards are engaged with security risks. Source:

PCAOB Reorganizes Standards to Follow Flow of an Audit

The PCAOB voted to approve a reorganization of its auditing standards. Source:

Featured KLplus CPE Training Course

Cost Accounting Module 6: Relevant Costs for Decision-Making

This module covers the decision-making process that businesses go through and the costs associated with their decisions.

Knowledgeleader's Greatest Hits

Sourcing Risk Key Performance Indicators

This document discusses the benefits and risks of outsourcing and shares questions to consider when evaluating business risks.

CCH Tax and Accounting - Accounting Research Manager Updates

Weekly Summary of Accounting, SEC, and Auditing Developments

This Week's Poll

Previous Poll Results