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Protiviti Booklet

Internal Auditing Around the World: Volume 15

The new edition of Internal Auditing Around the World asks how internal audit teams can adopt more agile practices, engage the business earlier in the audit process and more.


Business Continuity Management Capability Maturity Model (CMM)

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

Audit Report

Annual Internal Audit Plan Report

This sample audit report outlines the approach employed by internal audit to develop an audit plan for core audits and hot spots.

Updated Audit Report

Human Resources Risk Management Assessment Report

This sample audit report can be used to obtain and evaluate the capabilities of existing global human resources risk management techniques using the capability maturity model (CMM).

Updated Guides

Sarbanes-Oxley Section 404 Committee Guide: Description and Relationships

This guide provides a detailed overview of the Sarbanes-Oxley Section 404 compliance steering committee's composition, function and operating style.

Developing an Effective Code of Conduct Guide

This guide outlines the elements of a successful code of conduct and lists ethical warning signs to watch out for.

Updated Questionnaires

Audit Committee Questionnaire: Auditor Effectiveness

This sample questionnaire can be used to help solicit internal audit performance feedback from members of the audit committee.

IT Planning Questionnaire

This sample questionnaire can help organizations brainstorm how they can develop a deeper knowledge of the IT infrastructure and processes to better understand both the current and desired future state.

July 15, 2019

Hot Issue Articles

The College Admissions Scandal: Why Every Elite University Should Apply Root Cause Analysis

In this article, Protiviti Managing Director Scott Moritz explains what the recent college admissions scandal means for higher education organizations, whether they were implicated or not.

Identity and Access Management in Financial Services: Staying Ahead of the Curve

Here, Protiviti’s Carol Beaumier and Matthew Kotraba discuss security and privacy trends in financial services and suggest ways to strengthen identity and access management programs.

Why Auditors Rarely Find Fraud

In this article, Protiviti Director Anthony Hodgkinson describes some of the reasons auditors rarely find fraud and offers suggestions on ways auditors can enhance their role in fraud detection and prevention.

Featured Links

​​@ISACA Newsletter: Volume 13

This edition of ISACA's newsletter discusses whether an organization can afford proprietary models for third-party assessments and other topics. Source:

Virtuous Internal Auditor: Seven Characteristics

This article describes seven internal audit virtues essential to a successful internal audit career. Source:

Featured KLplus CPE Training Course

Introduction to the Internal Audit Profession

This basic-level course explains the general purpose, role, and skills required of an internal auditor. The completed course is worth 1.5 CPE credits.

KnowledgeLeader's Greatest Hits

Hotel Audit Work Program

This audit work program provides guidelines for auditing a hotel and can be modified for other hospitality and service operations.

CCH Tax and Accounting - Accounting Research Manager Updates

Weekly Summary of Accounting, SEC, and Auditing Developments

Year-end Sale banner using promo code SMMR19

KnowledgeLeader Blog
KnowledgeLeader's Top 10: Q2 2019

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 2019 and beyond. Check out the full list and enjoy!   Read More...

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