New This Week

RCM – New Tool Type!

Accounts Payable RCM

This document outlines risks and controls common to the "accounts payable" process, in a risk control matrix (RCM) format.

Hot Issue

Revenue Recognition Webinar Series: Systems and Data Challenges

Siamak Razmazma, managing director of IT Consulting at Protiviti, answers some top systems and data questions organizations should consider.

Performer Profile

Internal Audit at HSBC Builds Credibility and Helps Influence Change from the “Top Table” Down

This HSBC profile focuses on the growing pressure internal audit functions experience to respond to “enhanced expectations from a range of stakeholders.”

Regulatory Update

New Modifications to Capital Planning and Stress Testing: Financial Services Flash Report

This Flash Report highlights the Federal Reserve’s notice of proposed rulemaking (NPR) and summarizes how the changes may impact banking organizations.

Taylor & Francis Article

Protiviti 2015 IT Priorities Survey

This article summarizes the results of Protiviti’s 2015 IT Priorities Survey.


Preparing for the Change to EMV and New Fraud and Security Risks: What U.S. Merchants Need to Know

This white paper provides an overview of the potential implications of the Europay, MasterCard and Visa (EMV) standard for U.S. merchants.

Audit Report

Billing and Collections Review Audit Report: Hospitals and Clinics

This audit report sample focuses on accounts receivable controls and processes at hospitals and healthcare clinics.

Updated Policy

Immigration Policy (United States)

This sample outlines a set of policies and procedures to comply with the requirements of applicable immigration laws.

Updated Work Program

Budgeting Process Audit Work Program

The purpose of this sample audit program is to evaluate the overall process for budgeting and ensure that it is operating as planned.

Updated Work Program

Fraud Prevention and Detection Audit Work Program

This audit program sample focuses on understanding current fraud prevention and detection program activities.

Updated Process Flow

P-Card Design Process Flow

This sample process flow focuses on the use, maintenance and changes related to purchasing cards (p-cards).

Featured Topics

Featured Links

Embracing Opportunities in a Dynamic Environment

The 2015 Global Pulse of Internal Audit report analyzes data from more than 4,500 CAEs and directors from around the world. Source:

FASB Simplifies Inventory Measurement Guidance

FASB has issued new financial reporting guidance that is designed to reduce the complexity related to the measurement of inventory. Source:

Featured KLplus CPE Training Course

Testing Control Design and Operating Effectiveness

This course is designed so that the learner will understand the nature of internal controls and how to seek professional guidance from the IIA.

Knowledgeleader's Greatest Hits

Due Diligence Checklist

This document provides a list of items to consider when performing due diligence on a potential acquisition.

CCH Tax and Accounting - Accounting Research Manager Updates

Weekly Summary of Accounting, SEC, and Auditing Developments

This Week's Poll

Publication: Preparing for the Change to EMV and New Fraud and Security Risks: What U.S. Merchants Need to Know

Previous Poll Results

Publication: 2015 Vendor Risk Management Benchmark Study