KnowledgeLeader Home Page

New This Week

Featured Event

Exploring the Next Generation of Internal Auditing | 2020 Internal Audit Capabilities and Needs Survey CPE Webinar

During this webinar, we will engage in a lively discussion about this year's findings, with a particular focus on how most audit functions need to quickly improve their acquisition and development of next-generation auditing skills.


Corporate Audit Department Charter

This tool contains four sample charters that outline the mission statement, objectives, responsibilities and services of the corporate audit department of a company.

Audit Report

Accounts Payable Review Audit Report

This tool contains three sample audit reports that can be used by auditors to perform an organization’s accounts payable audit.


Internal Control Process Improvement Questionnaire

This sample questionnaire uses process capability frameworks to identify internal control improvement opportunities for organizations.


Risk Management Policy

This tool contains three sample policies that establish standards and procedures with a common and systematic approach for managing risk across a company.

Accounts Payable Policy

This tool contains four sample policies that outline procedures for documenting, recording and issuing payments for a company's accounts payable transactions.

Work Programs

Project Management Office (PMO) Audit Work Program

This sample tool contains two work programs that provide general steps organizations should take when conducting a project management office (PMO) audit.

Service-Level Controls Audit Work Program

This tool contains two sample programs that provide general steps organizations can use for measuring and enhancing their service-level controls.

September 28, 2020

Audit Analytics Article

PCAOB Debuts New Inspection Report Format

Audit Analytics describes the PCAOB’s newly designed inspection report and highlights the report’s key changes.

Hot Issue Articles

The Pandemic Crisis Draws Sharp Contrast Between Digital Leaders and the Rest

This article reviews leadership teams’ responses to the global pandemic and provides steps digital beginners should take to foster a successful digital culture.

A Different Front in the COVID-19 Outbreak: Information Security

This article explores some of the IT factors that administrative and IT health care workers must stay focused on throughout the COVID-19 pandemic.

Featured Links

​​Work-From-Anywhere Future Exposes Holes in Operational Strategy

Businesses need to take a hard look at their corporate strategies and operational structures to make sure they can handle a dispersed work environment. Source:

​​Is ESG All About the ‘G’? That Depends on Your Time Horizon

This article explores the relative impact of E, S and G issues on a company's financial risk and returns over the past decade. Source:

Featured Premium Content

Invoice the Customer RCM

This document outlines risks and controls common to the invoice the customer process in a risk control matrix (RCM) format.

Featured KLPlus CPE Training Course

Embracing Agile at Scale

This course will cover how to introduce agile practices to your organization, make the decision to scale up your agile teams, smooth the way for agile scaling, adopt the principles of a business agile mindset and establish an agile transformation model. The completed course is worth 0.5 CPE credits.

CCH Tax and Accounting - Accounting Research Manager Updates

Weekly Summary of Accounting, SEC, and Auditing Developments


Participate in ISACA and Protiviti’s Benchmarking Survey: Top Technology Risks in 2021

Protiviti has partnered with ISACA® on the benchmarking survey IT Audit Perspectives: Top Technology Risk in 2021. The results will be published in Q4 2020 of this year and will help auditors gain valuable and important insight into the technology risks most likely to impact 2021 audit plans across geographies, industries and company sizes.

Upcoming Webinars
Attack and Response: 3 Common Scenarios and What to Do About Them

October 1, 10:00 AM - 11:00 AM Pacific

Register Now

Identity – The New Perimeter

October 8, 10:00 AM - 12:00 AM Pacific

Register Now