New This Week

New RCM!

​Manage Tax Functions: Internal Tax Function RCM

This document outlines risks and controls common to the “disposal risk” aspect of the fixed assets process in a risk control matrix (RCM) format.

Process Flow

Employee Rights Process Flow

This sample flowchart defines steps for implementing an employee rights process within an organization.

Audit Program

Vendor Review Audit Work Program

This sample provides steps for reviewing a company’s vendor management process.

Updated Audit Report

Security Policy and Procedure Evaluation Report: Administrative Personnel

This report records the result of an evaluation of security policies and procedures and illustrates administrative and personnel security policy issues and leading practices.

Updated Questionnaires

IT Operations Management Self-Assessment Questionnaire

This tool is a high-level self-assessment questionnaire for use by an auditee prior to reviewing an organization’s information technology (IT) operations management.

General Threat Questionnaire

This sample checklist can be used for risk assessment to identify failure scenarios and the likelihood and severity of different risk areas.

Preliminary Controls Assessment Questionnaire: Payroll

This is an example of a preliminary assessment questionnaire that can be presented to managers or process owners before conducting an audit.

Updated Guide

Business Impact Analysis Facilitation Guide

This presentation describes a particular methodology for conducting a business impact analysis (BIA).


Is Internal Audit Ready for Disruptive Innovation?

This article includes a chart of the top risks named in Protiviti’s study, “The Top Global Risks for 2018” and discusses what it takes to be a leader in the digital age.

November 19, 2018

Hot Issue Articles

Should All Energy Companies Be Planning for Blockchain?

This article discusses the finalization of the Current Expected Credit Loss (CECL) standard, which incorporates significant differences from previous standards.

Managing the New Currency: Developing a High-Performing Data Management Organization

This article discusses a few things organizations should consider when analyzing their data management organizations (DMOs), tools Protiviti uses with clients to address data quality challenges, and more.

Three Fundamentals for Building a Solid Data Governance Program

It is more important than ever for organizations to recognize the importance of protecting data as a key asset. This article provides three tips to help you get your data governance program started.

New KnowledgeLeader Blog Post

Bottom Line -- Is a Lockbox Account Helpful for your Company?

Today's KL blog post discusses risks addressed by lockbox accounts, and will help you decide if a lockbox account is right for your company.

Featured Links

Revenue Recognition Tilts Toward Modified Transition Approach

This article explains why companies are using the modified transition approach for implementing the new revenue recognition standard. Source:

The Board’s Role in Cyber-Risk Oversight: Advice from Leading Directors

In today’s evolving threat landscape, corporate directors are increasingly asking for security performance updates from executives. Source:

Featured RCM

Manage Fixed Assets: Asset Management RCM

This document outlines risks and controls common to the asset management component of the “manage fixed assets” process in a risk control matrix (RCM) format.

Featured KLplus CPE Training Course

Using Strategic Thinking to Consider the Big Picture

This course describes how the ideas of systems thinking can help you elevate your perspective, become skillful at making sense out of opposites and contradictions, and more.

CCH Tax and Accounting - Accounting Research Manager Updates

Weekly Summary of Accounting, SEC, and Auditing Developments

Upcoming Webinars

GP Tech Talk - RPA + Governance Portal

Nov 28, 7:00 AM - 8:00 AM Pacific

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Four Key Questions to Get to Know Your Audit Client

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

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Executive Perspectives on Top Risks in 2019

Dec 12, 11:00 AM - 12:00 PM Pacific

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