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  • Whitepaper

    December 23, 2025
    Internal Audit Benchmarks
    Protiviti and the Association of Healthcare Internal Auditors (AHIA) partner to conduct an annual study examining internal audit functions across a wide range of healthcare provider, payer and integrated delivery systems. The results of the study, with 79 organisations participating this year, are split into a two-part publication. The first, Evolving Risk Landscape Refocuses Healthcare Audit…

  • Whitepaper

    November 18, 2025
    Setting the 2026 Audit Committee Agenda
    As organisations grapple with rapid technological change, evolving regulations, and increasing risks in areas like AI, cybersecurity, and data privacy, audit committees are being called on to broaden their view of enterprise risk and governance. With oversight responsibilities growing in both scope and complexity, this whitepaper reveals the nine critical priorities that will define effective…

  • Newsletter

    November 29, 2023
    Setting the 2024 Audit Committee Agenda
    Compared to prior years, our suggested 2024 audit committee agenda has taken a bit of a turn due to ongoing and recent market and regulatory developments.A complex business environment: The 2024 audit committee agenda includes important enterprise, governance, process, technology, and financial reporting and disclosure issues that merit consideration by the audit committee beyond its ongoing…

  • Infographic

    July 30, 2024
    Infographic | Internal Auditing Around the World®
    An illustration of the evolution of the internal audit profession following the passage of the COSO Internal Control – Integrated Framework more than 30 years ago, and the Sarbanes-Oxley Act over two decades ago.

  • Newsletter

    December 1, 2024
    Setting the 2025 Audit Committee Agenda
    The next 12 months are likely to be another challenging year for audit committees. The 9 topics we have highlighted for 2025 may include some areas audit committees would consider beyond the official scope of responsibility as outlined in their respective charters.

  • Survey

    April 17, 2025
    Risk insights for internal audit teams
    In a dynamic business landscape filled with uncertainty, CAEs perceive most of the macroeconomic, strategic and operational risks organisations face to be higher magnitude threats compared to CEOs, CFOs and other C-suite respondents to our latest Top Risks Survey. This makes it imperative for internal audit leaders to work closely with leaders in the enterprise to ensure that risks are thoroughly…

  • In Focus

    April 1, 2024
    Understanding the Global Internal Audit Standards
    A three-part blog series and webinar, featuring commentary, insights and points of view from Protiviti leaders and SMEs on key challenges and risks companies are facing today, along with new and emerging developments in the market.The final updated Global Internal Audit Standards (“Standards”) issued by The Institute of Internal Auditors become effective January 9, 2025. In this blog series, we…

  • Blogs

    October 19, 2020
    The Future Auditor Faces the Digital Imperative
    Taking Action For Deeper Insights  By Lauren Brown  Audit committees and boards of directors are looking for deeper insights into the companies they govern. This need matches The Institute of Internal Auditors’ vision of internal auditing and is aligned with the next-generation capabilities of what we at Protiviti have been calling the “future auditor.” This opportunity is…

  • Survey

    September 10, 2024
    Navigating critical healthcare areas through internal audit
    Discover key internal audit plan priorities for healthcare organisations from Protiviti and AHIA's latest study. Navigate critical areas through auditing.

  • Insights paper

    November 18, 2025
    Audit Committee Self-Assessment Guide: Key Questions for 2026
    Effective audit committees continuously evaluate their roles, responsibilities, and performance to drive improvement. Our Audit Committee Self-Assessment Questions are designed to help guide committees in their evaluation.These questions are illustrative and do not purport to cover every topic the committee should consider, nor are they intended to be a one-size-fits-all approach that applies to…
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