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IT Support Service Desk Capability Maturity Model (CMM)

This capability maturity model can be used to measure the maturity of an organization’s IT support service desk management process and to assist its progress from the initial/ad-hoc state toward the optimized state.

Updated Guide

Guidance for Documenting Test Results: Sarbanes-Oxley Section 404

This guide outlines steps to complete when documenting SOX Section 404 test results. The steps specifically describe how to set up a standard process for referencing work papers, documenting test results, documenting control remediation, and filing work papers.

Risk Assessment Workshop Guide: Facilitation Tips

This guide provides tips and tricks that can be used when facilitating a risk assessment workshop. These tips are organized to guide you through the high-level phases of a risk assessment discussion and provide insight into the facilitator’s role for this process.

Updated Audit Report

Accounts Payable Proposed Standardization Procedures Report

This sample audit report provides an overview of an organization's current accounts payable process and outlines proposed process improvements.

Updated Questionnaire

Tax Compliance Process Internal Control Questionnaire

This sample questionnaire can be used to assess the internal controls related to a company’s tax compliance process. It focuses on deferred taxes, income tax, tax footnotes and property taxes.

Sales Order Entry Questionnaire

This sample questionnaire is designed to document a review of the sales order entry process. This process focuses on evidence of an arrangement, delivery, price and fees, international requirements, and collections.

Supply Chain Risk Questionnaire

This sample questionnaire document offers several questions to consider when evaluating supply chain risk.

Pre-Audit Self-Assessment Questionnaire

Use this questionnaire before an audit kickoff meeting to elicit input from the auditee(s) and to help focus the audit. The questionnaire covers areas such as policies and procedures, reporting requirements and control issues.


Is Your Board Focused on the Right Risks? Board Perspectives: Risk Oversight, Issue 117

This issue of Board Perspectives: Risk Oversight highlights they key points defining our road map for strengthening the board’s risk oversight in today’s complex and unpredictable marketplace.

July 22, 2019

Hot Issue Articles

Applying Qualitative Factor Overlays on CECL Models: Key Considerations

This article provides qualitative and environmental factors an organization should consider for a successful CECL preparation.

Companies Could Use More CFO Insight, and CFOs Could Use More AI

This article explores the benefits an organization can gain by using AI and machine learning (ML), as outlined in the results of a recent global survey from Protiviti and ESI ThoughtLab.

Top Risks: Winning the War for Talent

This article shares strategies organizations should incorporate to up their recruiting game.

Audit Analytics Article

CEO and CFO Departures: 2016-2018

In this article, Audit Analytics takes a closer look at overall departure trends of CEOs and CFOs filed in an 8-K Item 5.02 between January 1, 2016 and December 31, 2018, excluding departures disclosed for interim positions.

Featured Links

​​Audit Evidence Standard Would be Updated Under Proposal

This article describes the AICPA Auditing Standards Board’s newly proposed audit evidence standard. The new proposal addresses the evolving nature of business and audit services as well as other issues that have arisen since the existing audit evidence standard, AU-C Section 500, was issued. Source:

Forthright Handling of Cybercrime Essential to Improved Results

The problems enterprises have dealing with cybercrime are generally well-known, but the true extent is worse than many people realize. This article explores this topic and explains the benefits of cybercrime forthright handling. Source:

Featured KLplus CPE Training Course

Introduction to the Sarbanes-Oxley Act of 2002 (Free KLplus Sample Course)

This basic-level course provides a sneak peak of what you'll receive with a full KLplus membership. It provides a summary of the Sarbanes-Oxley Act and an overview of key sections.

Featured RCM

Manage and Administer Benefits: Health Insurance Broker/Agent RCM

This document outlines risks and controls common to the health insurance broker/agent component of the “manage and administer benefits” process in a risk control matrix (RCM) format.

CCH Tax and Accounting - Accounting Research Manager Updates

Weekly Summary of Accounting, SEC, and Auditing Developments

Year-end Sale banner using promo code SMMR19

KnowledgeLeader Blog
KnowledgeLeader Blog

Looking for Digital Risk

Digital risk is an existential risk for many organizations if ignored. This week's blog post will help you find where to start when looking for digital risk.   Read More...

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