Process Flow

Employee Bonus Process Map

This sample flowchart defines the steps for implementing an employee bonus program.

Updated Guides

Process Evaluation Guide

This sample guide provides an overview of process evaluation and includes an example process description chart.

Internal Control Review Conclusion/Opinion – Writing Example

This sample outlines writing examples for conclusions and opinions on an internal control review.

Updated Audit Report

HIPAA Security Gap Assessment

This audit report identifies potential gaps in complying with the HIPAA Security Final Rule.

Updated Checklists/Questionnaires

IT Implementation Review Scoping Checklist

This checklist assists with the scoping of an application controls review and/or implementation review that covers both pre- and post-implementation procedures.

Sarbanes-Oxley Control Deficiency Assessment Form

This sample helps to determine the severity of any deficiencies cited during the SOX documentation and testing process.

Article

The Responsible Technology Firm of the Future: Corporate Social Responsibility

This article, part four of Protiviti’s four-part series, explores ideas to enhance corporate social responsibility by increasing diversity, monitoring evolving stakeholder expectations, and more.

Audit Analytics Article

SOX 404 Disclosures: A Fourteen Year Review

Audit Analytics’ annual SOX 404 report takes a close look at trends in SOX 404 disclosures. The scope of this article considers both auditor’s attestations and management-only assessments.

Hot Issue Article

It Is Time to Bring Order to the M&D Lease Universe

This article outlines some of the major impacts of the new lease accounting standard and explores challenges that manufacturing and distribution (M&D) companies are facing when preparing for it.

Hot Issue Articles

AI and the Digital Future of the Insurance Industry

In this article, Protiviti’s Tyrone Canaday takes a dive into three areas that are undergoing the greatest change as a result of the artificial intelligence (AI) trend.

Simplifying the Modeling Challenges in PPNR

This article looks at two of the challenging decisions bank holding companies commonly face when looking to develop and validate pre-provision net revenue (PPNR) models.

Featured Event

Internal Audit, Are You Taking on Digital Risk? - Register today!

Join us on October 18th for this webinar, where we will outline internal audit's role related to assessing digital risk, discuss a framework for evaluating your organization against key attributes, and more.

New KnowledgeLeader Blog Post

KnowledgeLeader's Top 10: Q3 2018

This quarter's Top 10 list has variety--we see some classics, some surprises, and a lot of content that should be useful for completing your audit projects throughout 2018 and beyond.

Featured Links

@ISACA Volume 20

This issue covers data protection strategies, managing vendor relations and digital transformation. Source: isaca.org

Internal Audit Foundation Releases South African Case Study on Integrated Reporting

The case study highlights the importance of internal audit's ability to maintain a dual focus on both the integrated report as well as the integrated reporting process. Source: theiia.org

Did You Know?

Enterprise Risk Management Topic

KnowledgeLeader has over 290 pieces of content focused on Enterprise Risk Management. So, what are you waiting for? Come explore our publications and tools!

CCH Tax and Accounting - Accounting Research Manager Updates

Weekly Summary of Accounting, SEC, and Auditing Developments