Agile Risk Management – Reinventing RCSAs
This paper covers Protiviti’s perspective on establishing and sustaining leading practices for risk and control self-assessments (RCSAs), consistent with Protiviti’s Agile Risk Management philosophy.
Audit Analytics Article
New Tax Cut Law Is Complicating Fourth Quarter Earnings Data
The sweeping changes from the Tax Cut & Jobs Act law (TCJA) will significantly affect most large companies, and many of them took different approaches on how to explain the impact.
New KnowledgeLeader Blog Post
5 Keys to Managing Relations With The Board of Directors
In this week's blog, we provide keys for improving a company's process in managing relations with the board of directors, as well as performance measures.
How audit committees can evaluate lease accounting implementation
Affiliated with the AICPA, the Center for Audit Quality has created a new tool to help audit committees evaluate lease accounting implementation. Source: journalofaccountancy.com
A Seminal Challenge for the Audit and Compliance Committee
Federal deregulation efforts are taking place while we are witnessing heightened expectations of governance accountability. Source: nacdonline.org
Featured KLplus CPE Training Course
Internal Control Over Financial Reporting: Understanding Section 404 of Sarbanes-Oxley
This basic-level training provides an overview of Section 404 of the Sarbanes-Oxley Act of 2002.
KnowledgeLeader's Greatest Hits
Enterprise Risk Management Questionnaire
This questionnaire can be used when analyzing an organization's enterprise risk management strategy.
CCH Tax and Accounting - Accounting Research Manager Updates
Weekly Summary of Accounting, SEC, and Auditing Developments