New This Week


PreView: Protiviti's View on Emerging Risks - Volume 1, Issue 2

Emerging risk topics discussed in this newsletter include disruptive payment processors and the risks of new data.


Internal Audit’s Expanded Role in Assessing AML Technology

The increasing complexity of AML technologies requires internal audit to transform the way it assesses AML systems in order to help protect the institution.

Taylor & Francis Article

The Culture of Auditing Departments: A Research into the Cultural Characteristics of Different Types of Internal Auditing Departments in the Netherlands

This article reports the findings of a large-scale research into the culture of internal auditing departments (IADs) within the Netherlands.

Audit Report

Stock Options Audit Report

This report focuses on internal audit’s review of the stock option activities and process, and determines the adequacy of risks and controls.


PMO Interim Status Reporting Overview

This tool outlines the interim status reporting process set up by a project management office (PMO).

Updated Benchmarking Tool

Enterprise Risk Management Key Performance Indicators

This tool illustrates some of the key components of ERM, outlining some leading ERM practices.

Updated Process Flow

Sales Forecast Process Flow

This sample sales forecasting process can be used as a general guide to help with understanding and reviewing a company's sales forecasting procedures.

Updated Guide

COSO Element: Risk Assessment

This 42-page presentation thoroughly examines risk assessment as it relates to the COSO Internal Control Framework.

Featured Topics

Survey Announcement

Participate in Protiviti's 2015 Internal Audit Capabilities and Needs Benchmarking Survey

Survey results provide benchmarks by which internal auditors can measure their knowledge and skills. Please take a few moments now to take the survey!

Featured Links

Revenue Recognition Changes Could Spur SEC Fraud Probes​

The new FASB revenue recognition standard means increased focus from auditors and likely unwanted attention from the SEC. Source:

FASB Considering Revenue Recognition Delay to Reduce Uncertainty

FASB members plan to visit various companies to gain insight into potential implementation problems. Source:

Featured KLplus CPE Training Course

Introduction to the Sarbanes-Oxley Act of 2002

This course provides an introduction to the Sarbanes-Oxley Act and its most relevant sections.

Knowledgeleader's Greatest Hits

Executive Report on Internal Controls: Sample 2

This is an example of a report to the audit committee on the adequacy of a company's systems of internal controls.

CCH Tax and Accounting - Accounting Research Manager Updates

Weekly Summary of Accounting, SEC, and Auditing Developments

This Week's Poll

Publication: PreView: Protiviti's View on Emerging Risks - Volume 1, Issue 2

Previous Poll Results

Publication: Setting the 2015 Audit Committee Agenda