New This Week

Compliance Week Article

Un-Convergence? Auditors Fret Over Possible Changes to Revenue Rule

Auditors are starting to worry about the implications of changes to the sweeping new standard on revenue recognition.

Auerbach Article

Monitoring-as-a-Service

This article highlights some of the most beneficial elements of monitoring-as-a-service.

Audit Report

Entity-Level Risk Assessment Audit Report

This report focuses on confirming the existence of internal controls through the lens of COSO’s five components.

Policy

Debt Covenant Policy

This policy focuses on the debt covenant process, which typically involves equity financing or short or long-term debt to fund company operations.

Updated Benchmarking Tool

Intellectual Property Risk Key Performance Indicators

This document outlines core risks and key performance indicators related to intellectual property.

Updated Work Program

Cash Collections, Security and Recording Review Audit Work Program (Healthcare)

This audit work program assesses the controls related to cash collections at multiple locations for a healthcare organization.

Updated Work Program

Human Resources Audit Work Program

This human resources review work program primarily focuses on testing controls over various sub-processes.

Updated Work Program

Export Compliance Audit Work Program

This program focuses internal auditors on the necessary controls that should be in place to ensure a compliant export management system.

Updated Process Flow

Human Resources Management and Employee Setup Process Flow

This process flow focuses on the human resources management and employee setup processes.

Featured Topics

Featured Events

Protiviti CPE Webinar: The New Revenue Recognition Rules: Using a Methodology to Identify Gaps in Current Business Processes

Please join us on March 18th for the third in a series of five webinars focused on how to operationalize the new revenue recognition requirements.

Featured Links

The IT Audit: Getting the Process Started

The fourth annual IT Audit Benchmarking Survey from Protiviti and ISACA found staffing IT audits is a top challenge for organizations today. Source: roberthalf.com


FASB, IASB to Propose Clarifying Revenue Recognition Guidance

The FASB and IASB agreed Wednesday to propose revisions to the language of their converged revenue recognition standard. Source: journalofaccountancy.com

Featured KLplus CPE Training Course

Using the COSO Internal Control - Integrated Framework for Sarbanes-Oxley Compliance

The SEC has ruled that management’s evaluation of internal controls is based must be derived from a suitable, recognized control framework.

Knowledgeleader's Greatest Hits

Records Management Risk Key Performance Indicators

This document describes regulatory and business risks related to records management, and includes a list of questions about records management risks.

CCH Tax and Accounting - Accounting Research Manager Updates

Weekly Summary of Accounting, SEC, and Auditing Developments

This Week's Poll

Publication: Un-Convergence? Auditors Fret Over Possible Changes to Revenue Rule

Previous Poll Results

Publication: Internal Audit at Pan American Silver Corp. Prepares to Take Function to the Next Level