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Benchmarking Survey Announcement

Protiviti's 2020 Internal Audit Capabilities and Needs Survey

For the second year in a row, we are assessing how innovation and transformation are impacting the audit process.

The survey should take approximately 20 minutes to complete and will be available online until December 15. No login ID or password is required.


Year-End Sale

Receive 20% off all subscriptions and upgrades now through December 31. Use promo code YEAREND19 at checkout.

Featured Event

Upcoming CPE Webinar: An Outlook on the 2020 Global Business Environment

Please join us on December 18th for a webinar discussion of the top risks that are likely to affect organizations throughout 2020 and our suggestions on how to respond to them.

Performer Profile

Fidelity Investments: From Goodness to Greatness — Going All-In on Agile Auditing

In this profile, Jeffrey Jarczyk, executive vice president and chief auditor at Fidelity, explains how his team blends structural, procedural and technological mechanisms to continually improve future auditing activities.


Provide Financial Information to External Parties: 10-K Preparation RCM

This document outlines risks and controls common to 10-K preparation during the “provide financial information to external parties” process in a risk control matrix (RCM) format.

Work Programs

Spreadsheet Audit Work Program

This sample audit program provides general steps organizations can use when performing a spreadsheet audit.

System Pre-Implementation Audit Work Program

This sample audit work program provides the general steps to take when executing a pre-implementation review audit.

Foreign Exchange Audit Work Program

This sample audit program provides general steps an organization can use when performing a foreign exchange audit.


Quote-to-Cash Scoping Questionnaire

This sample questionnaire can be used to assess the process associated with quote-to-cash management.

Updated Methodology

Business Self-Assessment Methodology

This tool provides an overview of the business self-assessment process and includes four components of business self-assessment.

December 2, 2019

Audit Analytics Article

The History of Critical Audit Matters

In this article, Audit Analytics examines the story behind how the disclosure of critical audit matters came to be in the auditing world.

Hot Issue Articles

Internal Audit Leaders Adopt Agile Methods to Meet Next-Gen Audit Expectations

This article looks at ways internal audit teams are adopting fast and flexible ‘‘agile’’ development methodologies to better align audit activities with business processes.

Learning From Clients: ‘‘Fix What We Have’’

This article is the second of a three-part series sharing what Protiviti and Robert Half learned from a recent CFO panel discussion about interim resourcing solutions.


Quantifying Cyber Risk Podcast

In this podcast, Protiviti’s Vince Dasta highlights ways organizations can proactively mitigate critical security challenges and quantify cyber risk.

Featured RCM

Manage and Administer Benefits: Flexible Benefits RCM

This document outlines risks and controls common to the flexible benefits component of the “manage and administer benefits” process in a risk control matrix (RCM) format.

Featured Links

How Blockchain is Revolutionizing the Travel and Hospitality Industry

This article covers the advantages of blockchain, current examples of blockchain in the travel industry, and its unlimited potential for future technologies. Source:

New Position Paper Released: Internal Audit’s Role on Governing Bodies/Executive Committee Participation

The IIA has released a new position paper titled “Internal Auditing’s Role in Governing Body/Executive Committees.” This paper outlines when and how internal audit’s participation on governing body and executive committees can add value. Source:

Featured KLplus CPE Training Course

Agile Project Planning

In this course you'll learn about critical agile planning activities including creating personas and wireframing. This course also covers the most common agile estimation techniques such as story points, wideband Delphi, and affinity estimation. The completed course is worth 1 CPE credit.

CCH Tax and Accounting - Accounting Research Manager Updates

Weekly Summary of Accounting, SEC, and Auditing Developments

Year-End Sale banner using promo code YEAREND19
Upcoming Webinar
An Outlook on the 2020 Global Business Environment: Key Issues Being Discussed in the Boardroom and C-Suite

December 18, 1:00 PM - 2:30 PM Pacific

Register Now

KnowledgeLeader Blog
KnowledgeLeader Blog

How Important is Due Diligence to the M&A Process?

Conducting a thorough due diligence effort for an acquisition is more important than ever. This week's blog post focuses on the importance of due diligence to the M&A process.   Read More...