New This Week

Regulatory Update

California Seeks to Close the Privacy Gap with the Passage of Groundbreaking State Privacy

In this Flash Report, Protiviti reviews the new California Consumer Privacy Act of 2018 and key considerations for affected organizations.

Featured Webinar

2018 Sarbanes-Oxley Compliance Survey: Are You Ready to Gear Up and Automate Key Processes? - Register Now!

On Tuesday, August 21, Protiviti and AuditBoard will present data points and insights on the changing environment of Sarbanes-Oxley compliance.

Audit Report

Office 365 Readiness Assessment Report

This sample audit report provides findings from an Office 365 readiness assessment at a company.

Process Flow

Income Tax Process Flow

This flowchart defines the steps used for the income tax, sales tax, use tax, insurance renewal, insurance maintenance and contract processes.

Updated Audit Report

Audit Plan Presentation

This presentation provides samples of information that can be included in a presentation of the audit plan to management and the audit committee.

Updated Checklists

Self-Assessment Checklist

The purpose of this checklist is to provide a list of steps to be completed when conducting a self-assessment and compiling results.


Control Design Effectiveness Review Checklist

This tool provides guidelines to consider while reviewing effectiveness of the controls designed to mitigate risks.

Audit Analytics Article

SEC Comment Letters: A Seven Year Trend

This article summarizes Audit Analytics’ annual analysis of macro trends in SEC comment letters. It looks primarily at comments from 10-Ks, 10-Qs and 8-Ks and what insights can be garnered from them.

August 20, 2018

Hot Issue Articles

Security Advisory: Meltdown and Spectre – Processor Flaws Expose Networks to New Class of Vulnerabilities

In this article, Protiviti’s Andrew Retrum describes two problematic computer hardware vulnerabilities and provides a to-do list that companies can use to mitigate their potential damages.


Business World Complexity Requires Sophisticated Enterprise Risk Management: So How Do You Get There?

In this article, Protiviti’s Emma Marcandalli answers enterprise management (ERM) questions posed by attendees of a Protiviti webinar on the COSO ERM Framework and discusses the ERM journey.

New KnowledgeLeader Blog Post

Top 5 Pages from July 2018

This week, we are highlighting the Top 5 Pages on KnowledgeLeader from July! Take a look at the "best of the best" of our tools that could help you simplify your audit projects.

Featured Links

@ISACA Volume 16

This issue covers several topics, including tips on training, the cybersecurity resource center, auditing application containers, and analyzing the skills gap in cybersecurity. Source: isaca.org


IIA's Global Perspectives and Insights Highlights Need for Agility and Innovation

The newest report in the IIA’s Global Perspectives and Insights series, “Agility and Innovation,” defines what it means to be agile and innovative in today’s marketplace. Source: theiia.org

KnowledgeLeader's Greatest Hits!

Inventory Audit Work Program

This document includes three sample work programs for reviewing the inventory procedures at a company.

Featured KLplus CPE Training Course

Using the COSO Internal Control Integrated Framework for Sarbanes-Oxley Compliance

This basic-level course introduces COSO (the Committee of Sponsoring Organizations of the Treadway Commission), the COSO Internal Control Integrated Framework, and its five components.

CCH Tax and Accounting - Accounting Research Manager Updates

Weekly Summary of Accounting, SEC, and Auditing Developments

Upcoming Webinars

Are You Ready to Gear Up and Automate Key Processes?

Aug 21, 9:30 - 10:30 AM Pacific

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Become a KnowledgeLeader Pro in 30 Minutes

Aug 26, 10:00 - 10:30 AM Pacific

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Microsoft Flow Webinar

Aug 30, 10:00 - 11:00 AM Pacific

Register Now