New KLplus Course!

IIA Standards and the Audit Committee

This course provides and overview of the International Standards for the Professional Practice of Internal Auditing and the Audit Committee's role.

Questionnaires

Compliance Overview Questionnaire: Flexible Benefits

This tool provides an overview, key risks, expected key controls and questions to consider for the flexible benefits process.

Compliance Overview Questionnaire: Employee and Employer Rights

This tool provides an overview, key risks, expected key controls and questions to consider for the employee and employer rights process.

Updated Checklists

Tax Process Objectives and Control Checklist

This self-assessment checklist gives the auditee an opportunity to inform internal audit about controls and processes they employ and gives ideas about other controls and processes that may be appropriate.

System Privileges for Terminated Employees Checklist

This sample provides action steps to consider for protecting an organization’s critical systems and data and secure systems in the event of a terminated employee compromising access control mechanisms.

Updated Guide

Performance Measures Guide to Dos and Don'ts

This guide helps to create a systematic approach to developing, implementing and using performance measures.

Regulatory Update

What an Act for Economic Growth, Regulatory Relief and Consumer Protection Means for Your Institution: Protiviti Flash Report

In this Flash Report, we highlight major changes that will result from key provisions of the Economic Growth, Regulatory Relief, and Consumer Protection Act (the Act).

Article

Enterprise Role Management: Strategic Deployment of Role-Based Access Control in Today’s IAM Landscape

A well-governed role-based access control (RBAC) environment provides huge value to the business, simplifies user experiences, and keeps audit and risk management happy.

Article

The Labor Model for Finance in the Digital Age

Responding to business disruptions requires a labor model that relies on a broader portfolio of employment arrangements and technology solutions.

Hot Issue Articles

Operationalizing Compliance: Conduct at the Top, Accountability Are Key

The government is asking businesses to embed compliance into business operations and to make sure compliance and ethics start at the top of the organization.

Assurance and Advisory: Balancing Stakeholder Expectations in Internal Audit

This article shares some of the highlights from Protiviti’s presentation at the 2017 ISACA GRC Conference, including action items for chief audit executives (CAEs).

New KnowledgeLeader Blog Post

What is Affiliations Risk?

On the blog this week, we define affiliations risk and discuss the three major aspects of affiliation risk that must be considered: sourcing, supply chain management and alliances.

Featured Links

Introducing the New COSO Enterprise Risk Management Certificate

This certificate offers you the unique opportunity to learn the concepts and principles of the newly updated ERM framework and to be prepared to integrate the framework into your organization. Source: theiia.org

Compliance: S. 2155 Regulatory Relief Effective Dates

When and how will the regulatory relief provisions in the of the Economic Growth, Regulatory Relief and Consumer Protection Act (S. 2155) become effective? Source: cuinsight.com

KnowledgeLeader's Greatest Hits!

Control Self-Assessment Questionnaire: COSO

This questionnaire can be used to assess an organization’s use of the COSO framework.

CCH Tax and Accounting - Accounting Research Manager Updates

Weekly Summary of Accounting, SEC, and Auditing Developments