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Social Media Policy

This sample policy establishes standards and procedures employees should follow when engaging in social media networking.

IT and Telephony Systems Acceptable Use Policy

This sample policy outlines guidelines and procedures common to proper use of a debt manager’s IT and telephony equipment.

Work Program

Accounts Payable Invoice Audit Work Program

This sample audit program contains questions to consider when reviewing an organization’s accounts payable and invoice processing function.

Audit Report

Treasury Review Audit Report

This tool contains two sample audit reports that can be used to communicate the results of an audit of an organization’s treasury review process.

Process Flow

Close-the-Books Process Flow

This tool includes two sample process flows that can be used as a general guide to understanding, reviewing and mapping the close-the-books process.

Hot Issue Articles

Data Privacy Isn’t Just One and Done: How to Stay on Top of Changes and Ensure Ongoing Compliance

Here, we provide an overview of recent data privacy regulations and explain steps organizations must take to operate an effective data privacy program.

CECL and the AICPA Practice Aid (Part 4): Modeling Considerations and COVID-19

Part 4 of our AICPA Practice Aid highlights the pandemic’s impact on loss models and provides key considerations finance firms can use to optimize model performance.

Performer Profile

TopBuild Corp.: Installing an Analytics Champion

In this profile, TopBuild Director of Internal Audit and Chief Audit Executive Ninette Lewis shares how advanced analytics drive her team’s innovation.

January 25, 2021


Adjusting Internal Audit Priorities in Healthcare Organizations

This white paper covers three areas of focus, two related to the healthcare industry-specific results from the 2020 Next Generation of Internal Auditing Survey and one looking at the current state of healthcare internal audit functions.

Featured Links

​AICPA White Paper Tackles Blockchain and SOC for Service Organization Reports

The AICPA's new white paper helps practitioners perform SOC for Service Organization reports on companies that use blockchain to deliver customer service. Source:

​10 Internal Audit Thought Leaders of 2020

Richard Chambers shares his take on a list of 10 thought leaders who had the most impact on internal audit in 2020. Source:

Developing a Strong Fraud-Mitigation Program

This article recommends six practices that can aid in creating an efficient fraud-mitigation plan. Source:

KnowledgeLeader's Greatest Hits!

AR and Cash Application Process Flow

This process flow focuses on the AR and cash application process.

Featured KLplus CPE Training Course

Analytics Literacy for Business Professionals

This course covers the benefits of building your analytics literacy, as well as techniques for doing so. The completed course is worth 0.5 CPE credits.

CCH Tax and Accounting - Accounting Research Manager Updates

Weekly Summary of Accounting, SEC, and Auditing Developments

Featured Publication
2021 IT Audit Benchmarking Survey

2021 IT Audit Benchmarking Survey

Cybersecurity, privacy, data and resilience dominate the top technology challenges for organizations, according to the annual ISACA/Protiviti global survey of IT audit leaders and professionals.   Read More...

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