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Model

Merchandise Procurement Capability Maturity Model (CMM)

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

Updated Audit Report

Corporate Treasury Review Audit Report: Sample 2

This audit report summarizes an internal audit review of a corporate treasury function and focuses on processes such as cash management, wire transfers and foreign exchange exposure management.

Updated Guide

Risk Assessment Workshop Guide

This presentation sample can be used to facilitate a risk assessment workshop. It covers workshop objectives and ground rules, how to identify key risks, and how to plot significance and likelihood on a risk map.

Updated Checklists and Questionnaires

Employee Expense Reimbursement Process Review Checklist

Internal audit can use this checklist when reviewing the organization’s employee expense reimbursement process.


Global Compliance Questionnaire

This questionnaire can serve as the starting point for assessing an organization's compliance in a variety of areas, including corporate governance, quality systems, anti-fraud programs, business ethics, and business continuity compliance.


Accounts Receivable, Credit and Collections Questionnaire

This questionnaire can be used to compare your current business practices with leading practices for the accounts receivable, credit and collections process.


Site Audit Questionnaire

This questionnaire includes an extensive — but not exhaustive — list of questions typically used to drill down to the facts and figures needed to create a credible site audit.

Newsletter

Sustainability Reporting: Why Boards Should Care

This issue of Board Perspectives: Risk Oversight discusses 10 key sustainability reporting factors for interested companies to monitor, including evidence sustainable investing is on the rise.

Hot Issue Articles

Why Organizations Should Consider a Cybersecurity Program Office

In this article, Protiviti Managing Directors Cal Slemp and Andrew Retrum explain how establishing a cybersecurity program office can accelerate management of cyber risk.

April 22, 2019

Hot Issue Articles

Hamstrung by Technology: What Organizations Can Do Now to Address Technical Debt

Ed Page, a managing director with Protiviti’s Technology Strategy practice, provides his insights on the growing risk of technical debt.

Article

CECL Financial Statement Disclosures — What’s Changing?

Protiviti explains precisely which aspects of legacy U.S. GAAP and other related guidance are changing under the CECL standard and what your institution can do now to prepare for the initial deadline.

Featured RCM

Invoice the Customer RCM

This document outlines risks and controls common to the invoice the customer process in a risk control matrix (RCM) format.

KnowledgeLeader Blog Post

KnowledgeLeader's Top 10: Q1 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!

Featured KLplus CPE Training Course

Facing Virtual Team Challenges

Virtual teams can face the same difficulties as other teams, but also have unique challenges. In this course, you'll learn how to handle challenges facing your team, and how to evaluate your own style. The completed course is worth 0.5 CPE credit.

Featured Links

Internal Audit's Technology Challenge Is No Easy Road

This article addresses serious concerns about internal audit's slow progress with adopting and adapting technology. Source: theiia.org


COBIT 2019 Hot Off the Press

COBIT 2019 is a major revision of the well-established set of guides for effective IT governance. This article shares the outcome of COBIT 2019 applied in a major Asian bank. Source: isaca.org

CCH Tax and Accounting - Accounting Research Manager Updates

Weekly Summary of Accounting, SEC, and Auditing Developments

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