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Hot Issue

The Death of the Tick Mark, Birth of the Rockstar Internal Auditor

This article explains why eradicating the tick mark is just the first step in making groundbreaking progress toward transformation for internal auditors.

Performer Profile

24/7 Internal Audit Team Helps Bupa Pursue Ambitious Growth Around the Globe While Managing Risk

Bupa’s director of internal audit discusses the trends that are changing internal audit’s recruiting strategy.

Taylor & Francis Article

Assessing the Top Priorities for Internal Audit Functions

Protiviti's Brian Christensen summarizes the results of the 2014 Internal Audit Capabilities and Needs survey.

Compliance Week Article

Recognize the Big Standards’ Changes

From leasing to going concern warnings to IFRS adoption in the United States, plenty of major changes will arrive in 2015.

Policy

Corporate Aircraft Policy

The purpose of this policy is to detail the administrative and accounting procedures related to both business and personal use of company aircraft by eligible persons.

Policy

Fraud Response Policy (Sample 2)

This fraud response policy outlines principles in relation to preventing, reporting and managing fraud and misconduct.

Audit Report

Purchase-to-Payment Process Assessment

This report focuses on establishing an efficient and streamlined purchase-to-payment process.

Updated Work Program

System Implementation Audit Work Program

The purpose of this work program is to provide the general steps used to review the system implementation process.

Updated Work Program

Facilities Management Audit Work Program

The purpose of this work program is to provide the general steps used to perform a facilities management audit.

Updated Process Flow

Subcontractor Approval and Payment Process Flow

This process flow focuses on subcontractor approval and payment, addressing the risk that subcontractor work is not properly approved and/or overpaid.

Featured Topics

Recorded Webinars

Revenue Recognition: The Collaborative and Cross-Functional Employee Education Process

If you missed the live event, don't worry; you can now listen to a recording of this webinar's focused on how to operationalize the new revenue recognition requirements.


The Death of the Tick Mark, Birth of the Rockstar Internal Auditor

If you missed the live event, don't worry; you can now listen to a recording of this webinar to hear how you can avoid wasting time compiling unneeded documentation.

Featured Links

Revenue Recognition Primer for Audit Committees

The audit committee should be prepared to ask management specific questions about the new revenue recognition standard. Source: aicpa.org


An Internal Audit Dilemma: When Management Goes Rogue

When boards of directors fail in their oversight responsibility of risk management, the results can be disastrous. Source: theiia.org

Featured KLplus CPE Training Course

Performing the Physical Inventory

This course covers the process and risks associated with performing the physical inventory.

Knowledgeleader's Greatest Hits

Working Capital Management Key Performance Indicators

This document is designed to help organizations assess the strengths and weaknesses of the working capital management process.

CCH Tax and Accounting - Accounting Research Manager Updates

Weekly Summary of Accounting, SEC, and Auditing Developments

This Week's Poll

Publication: The Death of the Tick Mark, Birth of the Rockstar Internal Auditor

Previous Poll Results

Publication: Booz Allen Hamilton Internal Audit: Value-Adding Partners from the Beginning