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Featured Event

Upcoming CPE Webinar: 2019 Sarbanes-Oxley Survey Webinar

Are you ready to start the journey toward next-generation, technology-enabled compliance activities? Register for Protiviti's June 27th CPE webinar to learn more.


IT Program Portfolio Management Capability Maturity Model (CMM)

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

Updated Audit Report

Internal Audit Staffing and Audit Plan Report

This sample report can be customized and distributed to communicate an internal audit department's current staffing levels and audit plan progress.

Updated Guide

SOX Training Guide: Remediation Efforts and Needs

This presentation can be used as a guide for training SOX project teams on how to identify and communicate deficiencies noted during the testing process.

Updated Questionnaires

Expenditure Process Controls Questionnaire

This sample questionnaire includes a list of items to consider when reviewing an organization's expenditure process controls.

Fixed Assets Process Controls Questionnaire

This sample questionnaire includes a list of items to consider when reviewing an organization’s fixed asset process controls.

Sarbanes-Oxley Section 404 Audit Committee Questionnaire

This document is designed for companies that have already complied with Sarbanes-Oxley Section 404 for at least one year. It contains example questions audit committee members should ask management regarding the company’s assessment approach.

Disclosure Controls Questionnaire

This sample questionnaire is designed to elicit responses from management in areas critical to documenting the disclosure of material information.

Exception Evaluation Questionnaire: Individual Process/Transaction-Level Controls

This sample questionnaire can be used to document and analyze exceptions identified during individual process/transaction-level control testing.


Making RPA Sustainable

Adhering to the three basic principles described in this article will help enterprises ensure that they can achieve and maintain a sustainable RPA approach.

June 24, 2019

Audit Analytics Article

Pros and Cons of Using Non-GAAP Metrics for Executive Compensation, Including ESG Considerations

Here, Audit Analytics discusses the frequently debated topic of companies that use non-GAAP metrics for executive compensation and whether these firms are manipulating metrics to boost C-suite pay.

Hot Issue Articles

ESG Reporting Is Now a Competitive Differentiator for Technology Firms

In this article, Gordon Tucker and Bob Hirth explain what it means to be a responsible technology firm and outline issues and approaches to consider for long-term environmental, social and governance (ESG) success.

Your Firm Is Growing: Condolences About That Chaos in Finance

This article offers advice for managing the sharp acceleration in finance and accounting workload that inevitably comes with dramatic enterprise growth and change.

Ignoring Naysayers, Blockchain Forges Ahead in Bid to Restore Trust, in Business and Government

This article from Protiviti’s Ed Page and Kevin Gray explores the possibilities of blockchain, providing guidance on developing a blockchain platform and blockchain risk and change management best practices.

Featured Links

ABBYY Announces Its Agreement to Acquire TimelinePI to Deliver Digital Intelligence for Enterprise Processes

This article describes ABBYY's acquisition of TimelinePI, which will provide ABBYY with a comprehensive process intelligence platform. Source:

Why Tone Is So Important for Internal Auditors

This article explains the importance of the "tone" of internal auditors and also lists 10 things not to say in an internal audit report. Source:

Featured KLplus CPE Training Course

International Professional Practices Framework (IPPF)

This basic-level course is intended for professionals who work on internal audit engagements. It provides a high-level overview of the authoritative guidance components of the International Professional Practices Framework promulgated by the Institute of Internal Auditors.

KnowledgeLeader's Greatest Hits

Financial Due Diligence Report

This sample report presents findings from a financial due diligence analysis of a company being acquired.

CCH Tax and Accounting - Accounting Research Manager Updates

Weekly Summary of Accounting, SEC, and Auditing Developments

KnowledgeLeader Blog
KnowledgeLeader Blog

What You Need to Know About Robotic Process Automation

Robotic process automation (RPA) has been gaining traction as an efficient way to automate labor-intensive and repetitive tasks across a variety of business functions, including finance, accounting, technology, legal, HR, and, increasingly, audit and compliance. This week's blog post explores what you need to know about RPA.   Read More...

Upcoming Webinars
Automating Compliance to Enhance Consumer Interactions

June 26, 11:00 AM - 12:00 PM Pacific

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2019 Sarbanes-Oxley Compliance Survey: Starting the Journey Toward Next-Generation, Technology-Enabled Compliance Activities

June 27, 9:00 AM - 10:30 AM Pacific

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Become a KnowledgeLeader Pro in 30 Minutes

June 27, 11:00 AM - 11:30 AM Pacific

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Validating AI Machine Learning Models

July 31, 11:00 AM - 12:00 PM Pacific

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