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Top 10 Tools — Q3 2021

1. Accounts Payable RCM

This document outlines risks and controls common to the “accounts payable” process in a risk control matrix (RCM) format.


2. Entity-Level Controls Risk Assessment Questionnaire

The objective of this questionnaire is to assess a number of COSO elements and the related objectives for entity-level controls.


3. Internal Audit Risk Assessment Questionnaire

This tool contains three samples that provide questions organizations can use for assessing and improving their internal audit functions.


4. AR and Cash Application Process Flow

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


5. Enterprise Risk Management Questionnaire

This questionnaire can be used when analyzing an organization’s enterprise risk management strategy.


6. Risk Assessment and Internal Audit Plan

This tool contains three sample reports that detail results from an annual risk assessment designed to help organizations measure and improve their internal audit process.


7. Accounts Receivable Aging and Collections Process Flow

This process flow outlines the AR aging and collection process.


8. Root Cause Analysis Questionnaire

This sample questionnaire can be used by organizations as a starting point for sourcing the root causes of problems or risks.


9. Audit Planning Memo

This tool provides three sample planning memos, which serve as a report of an internal audit function’s high-level assessment of the company’s audit planning process, and outlines what should be included in an audit planning memorandum.


10. Application Audit Work Program

This tool includes three audit program samples that can be used by organizations to evaluate and improve business unit application controls.

October 11, 2021

Top 10 Publications — Q3 2021

1. Guide to Internal Audit

This booklet is designed to be a resource that internal audit professionals can refer to regularly in their jobs.


2. Internal Auditing Around the World: Volume 17

The new edition of Internal Auditing Around the World addresses how internal audit functions have become more adaptable and resilient amid unprecedented disruption.


3. Bogus Whistleblower Complaints Are Making the Rounds

This flash report serves to alert companies to a growing trend of disinformation making the rounds through well-written and convincing hoax whistleblower complaints.


4. 2021 Sarbanes-Oxley Compliance Survey

The 2021 edition of Protiviti's annual SOX report explains some of the changes SOX compliance practices have faced post-pandemic, including cost, hours and controls.


5. Growing Number of ICFR Issues Following IPO

In this exclusive report, Audit Analytics explores trends in companies reporting internal control deficiencies immediately following an initial public offering.


6. Executive Perspectives on Top Risks in 2021 and 2030

This report contains results from our ninth annual risk survey of directors and executives worldwide to obtain their views on the extent to which a broad collection of risks is likely to affect their organizations throughout 2021.


7. The Three C’s of a Quality Cloud Audit

This article outlines Protiviti's comprehensive cloud audit approach, which is based on leading practices and frameworks created by the CIS.


8. Internal Controls Planning as Organizations Contemplate a Return to the Office

In this article, we cover three categories of control changes that companies should consider as they plan to resume in-person work.


9. Importance of Internal Controls for Cybersecurity

In this article, Audit Analytics examines the increase in cybersecurity breaches disclosed by public companies since 2011.


10. AQRM Red Flags: Controls

Audit Analytics examines the red flag events concerning a company’s control environment, including control weaknesses, late filings and cybersecurity incidents.

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