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Benchmarking Tool

Cash Flow Management Leading Practices

This tool features several leading practices to assist with measuring and improving an organization’s cash flow management process.

Model

Enterprise Resource Planning Capability Maturity Model (CMM)

This capability maturity model can be used to measure the maturity of an organization’s ERP management process and to assist its progress from the initial/ad-hoc state toward the optimized state.

Updated Audit Report

Physician Contract Compliance Review Audit Report

This sample audit report focuses on the effectiveness of a healthcare organization’s physician contracting and payment processes.

Updated Questionnaire

IT Application Security Questionnaire

This sample questionnaire is designed to monitor and enhance an organization's IT application security process.

Data Conversion Compliance Questionnaire

This questionnaire provides an outline for reviewing documentation associated with a data conversion. Sections of the questionnaire include template review observations, documentation review observations, compliance recommendations and compliance ratings.

System Development Lifecycle Questionnaire

This sample questionnaire serves as a pre-implementation checklist and covers key SDLC areas and points that should be considered by the project manager and project team.

Public Company Readiness Questionnaire

This questionnaire focuses on certain aspects of the IPO preparation process and specific areas management should address, including common financial reporting challenges, the close process, Sarbanes-Oxley compliance and IT infrastructure.

Updated Guide

Inventory Management Training Guide

This guide focuses on the inventory management process, including quick facts on inventory, policies and procedures for inventory valuation and cycle count, performance measures, a sample inventory work program, and sample process interview questions.

Self-Assessment Sample Session Guide

This sample provides a discussion document that can be used to facilitate a business self-assessment meeting.

Article

Skills and Scale: Why Emerging Companies Must Innovate How They Resource Back-Office Functions

By sticking with a reactive, hire-or-outsource approach to staffing the finance and accounting function, emerging companies are limiting their growth potential. Leaders should recognize the benefits of the new labor model outlined in this paper.

Audit Analytics Article

Considering Internal Whistleblower Systems When Evaluating External Risk

In this article, Audit Analytics outlines the importance of assessing an internal whistleblower system when evaluating the risk for future fines or litigation.

Hot Issue Articles

Advanced Data Mining Technologies and AI Can Aid Firms’ Transition from LIBOR to Alternative Risk-Free Rates

In this article, Protiviti Managing Directors Douglas Wilbert and Todd Pleune explain how replacing the LIBOR rate affects an organization and describe the key implications the transition to risk-free rates has on firms and the financial market.

Who Is Watching the Bots? Part One: RPA Governance

This article explains how robotic process automation (RPA) at scale requires good governance to enable success while helping to mitigate associated risks.

Emerging Companies and Innovation for the Back Office

This article discusses innovative strategies an organization can apply to the back office to secure a flexible and agile team that fully supports its business vision.

Featured RCM

Manage and Administer Benefits: Adoption Assistance RCM

This document outlines risks and controls common to the adoption assistance component of the “manage and administer benefits” process in a risk control matrix (RCM) format.

Featured Links

FaceApp Puts Privacy Back Under Spotlight

This article addresses concerns surrounding the FaceApp application, which requires that users grant its developers full and irrevocable access to their images and associated data. Source: isaca.org

Are Companies Capitulating on Cybersecurity Risks?

In this article, the author revisits the importance of internal audit's relationship with IT leaders and the value in understanding cyber culture. Source: theiia.org

Featured KLplus CPE Training Course

Make The Time You Need: Get Organized

To manage time, you need to be organized. In this course, you'll learn strategies for improving your productivity depending on what type of time management personality you have. You'll also learn how to deal with time stealers, create manageable to-do lists, and maintain an organized time management approach. The completed course is worth 0.5 CPE credit.

CCH Tax and Accounting - Accounting Research Manager Updates

Weekly Summary of Accounting, SEC, and Auditing Developments