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Policy

Compensation Expense Policy

This policy establishes guidelines and procedures for calculating compensation expenses for the employee stock purchase plan (ESPP) using the Black-Scholes model.

Benchmarking Tool

Privacy Program Leading Practices

This tool features several leading practices to consider when establishing a privacy program.

Charter

Disclosure Committee Charter: Sample 2

This sample charter can be used to ensure that disclosures made to an organization’s security holders or the investment community are accurate and complete and fairly present the financial condition.

Audit Report

Close-the-Books, Finance, IT and Human Resources Review Report

This sample audit report can be used for evaluating the financial close and payroll processes with respect to use of the PeopleSoft enterprise system.

Updated Methodology

Business Continuity Management Methodology

This tool highlights seven phases of the business continuity management methodology, describing its benefits and the Protiviti approach.

Benchmarking Report

The CFO and Finance Organization: Five Trends for Boards to Watch

This paper provides five finance trends and related actions for boards to consider, based on key takeaways from Protiviti’s 2019 global finance survey.

Newsletter

The Purpose of the Corporation and the Future of Work

This issue of The Bulletin focuses on addressing the corporation’s role in shaping the future of work.

Audit Analytics Article

Importance of Critical Audit Matters (CAMs) for Investors

In this article, Audit Analytics explains some of the ways CAMs, as disclosures of items related to important aspects of a company’s financial statements, will make it easier for investors to understand the whole picture.

Hot Issue Article

The New Tech Balance: Innovation, Talent and Responsibility

This article outlines three necessary pillars of tech balance that can help tech companies thrive today and in the future.

Featured Links

Practice Guide: Unique Aspects of Internal Auditing in the Public Sector

The IIA released a new practice guide titled "Unique Aspects of Internal Auditing in the Public Sector." This guide helps CAEs and internal auditors with planning and performing internal audit engagements while properly managing the opposing forces of political pressures and ethical principles. Source: theiia.org

Is Your Organization Supporting Paths to Develop Women as Leaders?

This article describes indicators of an organization’s commitment to creating an inclusive culture and providing equal opportunities to men and women for advancement and recognition. Source: isaca.org

Featured KLplus CPE Training Course

Connecting with the Internet of Things

The Internet of Things allows objects to be sensed and controlled remotely across an existing network infrastructure. This course will cover the basics of IoT, and its application and value to customers, organizations, and everyday life. The completed course is worth 0.5 CPE credit.

KnowledgeLeader's Greatest Hits?

Budgeting Process Audit Work Program

The purpose of this sample audit program is to evaluate the overall process for planning and completing budgeting, to determine the effectiveness of compliance with corporate policies and procedures, and to ensure that the budget process is operating as planned.

CCH Tax and Accounting - Accounting Research Manager Updates

Weekly Summary of Accounting, SEC, and Auditing Developments