New This Week

Benchmarking Report

Changing Trends in Internal Audit and Advanced Analytics

This report sheds light on how the largest financial services industry internal audit departments are developing more advanced analytics capabilities.

Hot Issue

COSO 2013 Implementation Webinar: Your Questions Answered

Keith Kawashima addresses some SOX-specific questions regarding the application of COSO 2013.

Benchmarking Tool

Top Ten Lessons Learned From Implementing COSO 2013: Benchmarking Tool

This tool focuses on topics important to organizations who implemented or plan to implement COSO 2013.

Compliance Week Article

Smaller Companies Struggle Forward on SOX Compliance, System Investments

In this article, Compliance Week looks at which parts of compliance are most troublesome for small filers and when financial IT investments make sense.

Taylor & Francis Article

Executive Perspectives on Top Risks for 2015

This article summarizes the results of Executive Perspectives on Top Risks for 2015, a study conducted by NCSU's ERM Initiative and Protiviti.

Updated Sample

Audit Discussion Form Sample

This sample form can be used to communicate specific findings identified during an audit and recommend a management action plan to address the findings.

Updated Work Program

Spending Authority Review Audit Work Program

This audit program provides steps and considerations for reviewing spending authority policies and processes.

Updated Work Program

Plant Operation Safety Audit Work Program

This sample audit program reviews the safety of plant operations, ensuring compliance with company and governmental requirements.

Updated Work Program

Other Assets Audit Work Program

This sample audit program reviews the other assets account maintenance process and related accounting controls.

Updated Process Flow

Data Conversion Process Flow

This process flow details the steps involved in the conversion of data from one application into another application.

Featured Topics

Featured Event

Protiviti CPE Webinar: The New Revenue Recognition Rules: Industry and Cross-Functional Implications

Join us on July 23rd for the final webinar in Protiviti's series, which will focus on cross-functional impacts of the new revenue recognition requirements.

Featured Announcement

Take Our Inaugural White Collar Crime and Fraud Risk Survey

Utica College and Protiviti invite you to participate in this inaugural study on white collar crime and fraud. No login ID or password is required.

Featured Links

Five Steps to Revenue Recognition Tax Woes

The FASB’s new revenue recognition standard could spawn costly changes in corporate tax compliance. Source:

PCAOB Has New Plan For Naming Audit Engagement Partners

The PCAOB plans to propose a new plan for identifying the engagement partner for public company audits in the United States. Source:

Featured KLplus CPE Training Course

Overview of the COSO Internal Control Integrated Framework

The objective of this course is to provide an overview of the Framework and to explain how it is applied at the entity and process or activity level.

Did You Know?

COSO Topic

KnowledgeLeader has over 65 pieces of content focused on COSO. So, what are you waiting for? Come explore our COSO publications and tools!

CCH Tax and Accounting - Accounting Research Manager Updates

Weekly Summary of Accounting, SEC, and Auditing Developments

This Week's Poll

Publication: COSO 2013 Implementation Webinar: Your Questions Answered

Previous Poll Results

Publication: Clear and Present Danger: Cybersecurity Should Be a Top Priority