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Work Program

Systems and Data Audit Work Program

This sample work program can be used by auditors to identify and mitigate risks associated with an organization’s critical systems and software.


Connection to Untrusted Network Standard Policy

This sample policy documents security requirements surrounding network access between a company’s computer network and untrusted computer networks.

Data Access and User Authentication Policy

The purpose of this access management policy is to ensure that access to all company systems and applications is properly approved and monitored.

Benchmarking Tools

Measure Organizational Performance Key Performance Indicators (KPIs)

This tool includes key performance indicators and questions organizations should consider when evaluating their performance measures.

Develop Public Relations Program Key Performance Indicators (KPIs)

This tool contains leading practices and key performance indicators companies should consider when creating their public relations campaigns.


The Top Risks in 2021: A Global Perspective

This issue of Board Perspectives shares some of the key takeaways from the 2021 Executive Perspectives on Top Risks survey and ranks the top 10 risk themes in order of priority.

Audit Analytics Article

A Closer Look into Human Capital Management Disclosures

Audit Analytics examines environmental, social and governance disclosures of amended regulations regarding human capital management.

Hot Issue Article

Fintechs and Regulatory Compliance — A Happily Ever After?

Protiviti’s Owen Strijland shares his insights on how fintechs can overcome the AML challenges related to becoming PSD2-compliant without becoming disheartened in the process.

March 1, 2021

Hot Issue Article

Healthcare Internal Audit During a Pandemic — Going From React to Rethink

This article offers several approaches healthcare internal audit functions can use as they adapt and extend their capabilities in new ways during and after the COVID-19 crisis.

Featured Links

It's Hard for Internal Auditors to "Follow the Risks" When There Is No Consensus

Richard Chambers shares his two key takeaways from the 2021 Executive Perspectives on Top Risks Survey conducted by Protiviti and the North Carolina State ERM Initiative. Source:

Are Boards Negligent When Internal Audit Heads Are Hired and Fired?

Richard Chambers shares his take on the association between efficient internal audit functions and the audit committee’s role in hiring and firing chief audit executives. Source:

Many Boards Lacking ESG Expertise, Study Finds

This article explores the severe lack of leadership credentials from boards and directors in environmental and governance fields. Source:

Featured KLplus CPE Training Course

Cost Accounting Module 1: Cost Terms, Concepts and Classifications

This basic-level online tutorial is designed to provide you with a working knowledge of the terms and concepts you will need for the more advanced topics covered in later modules. The completed course is worth 1 CPE credit.

KnowledgeLeader's Greatest Hits!

Inventory Policy

This tool contains two sample policies that outline guidelines and accounting policies associated with an organization's inventory process.

CCH Tax and Accounting - Accounting Research Manager Updates

Weekly Summary of Accounting, SEC, and Auditing Developments

New Performer Profile
Rabobank: An Appetite for Audit Innovation

In this profile, Rabobank Global Head of IT Risk and Continuity Management Klaas Leendert Leijendekker explains how his team has used data-driven assurance and cultural drivers to transform the company.   Read More...

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