New This Week

New RCM

​Manage and Administer Benefits: Healthcare Reimbursement Accounts RCM

This document outlines risks and controls common to the ‘‘manage healthcare reimbursements accounts process’’ in a risk control matrix (RCM) format.

Guide

Segregation of Duties and Logical Access Guide

This sample guide explains the concept of segregation of duties, and includes a sample segregation of duties maturity model that can be customized to your organization.

Process Flow

Target Costing and Profit Management Process Flow

This sample provides steps for completing the target costing and profit management process at an automotive company.

Updated Audit Reports

Security Policy and Procedure Evaluation Report: Communications

This sample report records the result of an evaluation of communications security policies and procedures at an organization.


Entity-Level Assessment Report

This sample report assists in documenting a management’s assessment of the COSO internal control components at the entity-level.

Updated Questionnaire

IT Infrastructure Control Deficiency Decision Questionnaire

This sample questionnaire helps to determine the severity of any deficiencies cited during the control testing process.

Performer Profile

Juniper Networks, Inc.: Audit Team Builds Guardrails, Not Roadblocks

In this profile, Juniper Global Internal Audit Vice President Joe Cooney explains how his team is using automated tools to blaze trails in the industry and create value for the company.

Updated Booklet

Guide to Public Company Transformation Frequently Asked Questions: Fourth Edition

This guidance is designed to serve as a convenient and user-friendly resource that executives and managers at pre-public and post-IPO companies can consult to help achieve readiness.

Hot Issue Article

The Responsible Technology Firm of the Future: Part 1 of 4

This article is Part 1 of Protiviti’s Responsible Technology series and focuses on the changing and unpredictable landscape altering the conversation at the highest levels of technology companies.

September 24, 2018

Hot Issue Articles

A Lease Accounting Technology Solution Requires Some Homework: Five Steps to Get Started Now

This article addresses the new lease accounting standard, one of the key topics at the SAP GRC and Financials 2018 conference, from a technology perspective.


Hong Kong Issues Its First Money Laundering and Terrorist Financing Risk Assessment Report

This article outlines some of the sectoral risk assessments in the Hong Kong government’s first Money Laundering and Terrorist Financing Risk Assessment Report.

New KnowledgeLeader Blog Post

How to Manage Your Lender Relationships

The leading practices in building lender relationships call forth discipline on the part of the treasury staff, the experts at managing financial services.

Featured Event

Robotic Process Automation and Internal Audit - Are You Ready? - Register today!

During this September 25th webinar, we will describe RPA, explain why internal audit leaders should care about it, and discuss how internal audit organizations can get started on their own RPA journeys.

Featured Links

GEIT Framework at Work, Part 4: Outlining the Work Products​​​​

This article, the fourth in a 6-part series, looks at the practical application of a governance of enterprise information technology (GEIT) framework. Source: isaca.org


Is There Too Much Civility in the Boardroom?

In this blog, Institute of Internal Auditors (IIA) President and CEO Richard Chambers describes the presence of civility in the boardroom. Source: theiia.org

Featured KLplus CPE Training Course

Cost Accounting Module 3: Cost-Volume-Profit and Activity-Based Costing

This basic-level online tutorial covers cost accounting concepts related to the study of the relationships between costs and volume and their effect on profit.

Did You Know?

Strategic Risk

KnowledgeLeader has over 275 pieces of content focused on strategic risk. So, what are you waiting for? Come explore our publications and tools!

CCH Tax and Accounting - Accounting Research Manager Updates

Weekly Summary of Accounting, SEC, and Auditing Developments

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