New This Week

Hot Issue

Clear and Present Danger: Cybersecurity Should Be a Top Priority

To avoid making 2015 synonymous to 2014 when it comes to cybersecurity issues, internal auditors must play an important role in securing the organization.

Performer Profile

A Decade of Increasing Collaboration and Risk Awareness at Old National Bank

Old National Bank’s chief audit executive and ethics officer discusses how the internal audit department has transformed janitorial auditing into strategic partnership.


Strategic Bring Your Own Device: Implementing an Effective Program to Create Business Benefits While Reducing Risk

How an effective “Bring Your Own Device” (BYOD) program and strategy can help organizations meet challenges and seize potential business benefits.

Taylor & Francis Article

The NICE Framework: Why You Need to Understand This Important Initiative

The National Initiative for Cybersecurity Education (NICE) represents a body of knowledge for the emerging field of cybersecurity.

Updated Process Flow

Program Authorization Process Flow

This process flow sample focuses on the program authorization process.

Updated Memo

Sarbanes-Oxley Walkthrough Preparation Memo

This sample Sarbanes-Oxley process memo informs process owners that external auditors will perform walkthroughs for each significant class of transactions.

Updated Work Program

Foreign Corrupt Practices Act (FCPA) Audit Work Program

This audit program sample assists audit teams when reviewing compliance with the Foreign Corrupt Practices Act of 1977.

Updated Work Program

Other Liabilities Audit Work Program

This audit program sample reviews "other liabilities" to determine if processes are adequately controlled.

Featured Topics

Featured Announcement

Take Our Inaugural White Collar Crime and Fraud Risk Survey

Utica College and Protiviti invite you to participate in this inaugural study on white collar crime and fraud. No login ID or password is required.

Featured Links

Nominations Wanted: Internal Auditing’s Young Guns

Internal Auditor magazine is seeking nominations for its “2015 Emerging Leaders” article, set for publication in December. Source:

PCAOB Seeks Feedback on Auditors’ Use of Specialists

The PCAOB is seeking input on potential changes to standards for auditors’ use of the work of specialists. Source:

Featured KLplus CPE Training Course

Overview of the COSO Enterprise Risk Management Integrated Framework

The objective of this course is to provide viewers with an overview of the COSO ERM Integrated Framework.

Featured Favorite

Procurement/Accounts Payable Audit Work Program

This document provides key steps for reviewing the procurement and 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

This Week's Poll

Publication: Clear and Present Danger: Cybersecurity Should Be a Top Priority

Previous Poll Results