New This Week

Benchmarking Report

​Creating a Strong Corporate Culture Begins With Managing Fraud Risk: Assessing the Results of the 2018 White-Collar Crime and Fraud Risk Survey

The results of the latest White-Collar Crime and Fraud Risk Survey reveal some troubling trends that should raise concerns for boards of directors and executive leadership.

Process Flows

New Product Development Process Flow

This sample provides steps for the new product development process at a company.

Determining Data Requirements Process Flow

This process flow provides steps for determining the data requirement process at a company.

Updated Audit Reports

Credit Evaluation and Collections Review Report

This sample audit report focuses on the credit evaluation and collections review process.

Entity-Level Questionnaire Results Report

This report provides an analysis of a company’s entity-level controls under the COSO framework.

Updated Checklists & Questionnaires

SOX Policy Evaluation Checklist

This tool provides points to consider while conducting a SOX policy evaluation at a company.

Internal Security Questionnaire

This tool provides questions for audit committees to consider when assessing internal security risks.

Audit Analytics Article

How to Predict Which Acquisitions Will Fail and Generate Negative Stock Returns

In some extreme cases, failed acquisitions can be detrimental to investors. But what if we could predict which acquisitions will fail?

Hot Issue Articles

Risk, Strategy, Culture: Internal Auditors Shoot for the Stars

This article expands on some of the action items for CAEs related to strategy, risk and culture derived from the findings of Protiviti’s 2018 Internal Audit Capabilities and Needs Survey.

Narrow Whistleblower Protection May Have Broad Impact

This article explains why it is more important than ever for compliance personnel, internal auditors and boards of directors to consider their companies’ corporate culture and ethics programs.

September 17, 2018


Third-Party Risk Management in the Financial Services Industry Podcast

In this 14-minute podcast, Protiviti Managing Director Christopher Monk discusses third-party risk management in the financial services industry.

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 RCM

Manage and Administer Benefits: Flexible Benefits RCM

This document outlines risks and controls common to the flexible benefits aspect of the 3.5.7 Manage & Administer Benefits process in a risk control matrix (RCM) format.

New KnowledgeLeader Blog Post

Top 5 Blog Posts of 2018

This week, we are highlighting the Top 5 Blog Posts on KnowledgeLeader so far in 2018! Take a look at the "best of the best" of our blog posts that could help you simplify your audit projects.

Featured Links

@ISACA Volume 18​​​​

This issue covers risk management and the paradox of common sense, cloud security virtual summit, learning to battle crypto jacking, and building the COBIT community. Source:

Writing an Impactful Audit Report: 6 Tips for Being More Persuasive

In this blog, IIA President and CEO Richard Chambers, CIA, QIAL, CGAP, CCSA, CRMA, shares his personal reflections and insights on the internal audit profession. Source:

Featured KLplus CPE Training Course

Cost Accounting Module 2: Job Order Costing

This basic-level online tutorial introduces the job order costing system and process and discusses how costs for inventory, materials, labor and overhead are captured and applied to jobs. ​

CCH Tax and Accounting - Accounting Research Manager Updates

Weekly Summary of Accounting, SEC, and Auditing Developments

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Robotic Process Automation and Internal Audit - Are You Ready?

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CECL Model Implementation: Model Validation and Internal Audit Activities

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