New This Week

Audit Report

Treasury Review Audit Report

This audit report focuses on opportunities for improvement through interviews and process observations with treasury personnel and limited transaction testing.

Hot Issue

The Renaissance of the Chief Compliance Officer: An Artist and a Scientist

If you read Protiviti’s publication, The Art & Science of Compliance, you will understand why today’s CCOs are to be perceived as Renaissance men.

Hot Issue

More Resources Are Required to Master Third-Party Risks

Vendor risk management—particularly the danger of compromised data through third-parties—remains cause for concern at most organizations.

Taylor & Francis Article

Protiviti 2015 IA Capabilities and Needs Survey

This article summarizes the results of Protiviti’s 2015 Internal Audit Capabilities and Needs Survey.


Improving Utilities’ Operational Efficiency with SAP HANA Advanced Analytics

SAP’s recent technological innovation, Enterprise HANA, offers exciting new opportunities for utility companies.


The Road to Renewal: Modernizing Aging Core Systems at Financial Institutions

Protiviti examines the need for IT renewal, assesses the risks and benefits of core modernization, and identifies five approaches to this undertaking.

Work Program

Corporate Treasury Audit Work Program: Sample 2

This audit work program focuses on policies and procedures for the corporate treasury department.

Updated Work Program

Security Management Audit Work Program

This document outlines steps to audit an organization’s security management process.

Featured Topics

Updated Policy

Family Medical Leave Policy

This policy outlines a set of procedures for Family Medical Leave, in accordance with the U.S. Family and Medical Leave Act of 1993.

Updated Policy

Firearms, Weapons and Explosives Policy

This policy outlines a set of procedures for firearms, weapons and explosives in order to maintain a safe working environment.

Updated Process Flow

Payroll Process Flow: Sample 2

This process flow focuses on the new hire, time capture, payroll, rate change, bonus, retirement plan and terminations processes.

Featured Links

Internal Audit’s Role in Cyber Preparedness

This whitepaper provides five key components that are crucial to cyber preparedness. Source:

PCAOB Urges Broker-Dealer Auditors to Reexamine Approaches

The PCAOB is encouraging audit firms that audit broker-dealers to carefully review their processes. Source:

Featured KLplus CPE Training Course

Validating Operational Effectiveness (Testing of Controls)

To assert that internal control over financial reporting is effective, evaluating design effectiveness and validating operating effectiveness are both required.

Featured Favorite

Risk Oversight and Risk Management Questionnaire

The purpose of this questionnaire is to help boards and management develop a deeper knowledge of the risk oversight and risk management processes.

CCH Tax and Accounting - Accounting Research Manager Updates

Weekly Summary of Accounting, SEC, and Auditing Developments

Featured Publication

Executive Perspectives on Top Risks for 2015: Key Issues Being Discussed in the Boardroom and C-Suite