Insight Search Search Submit Sort by: Relevance Date Search Sort by RelevanceDate Order AscDesc 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… 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. 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 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… Flash Report August 7, 2020 Lease Auditing: An Untapped ROI Opportunity Identifying and Recovering Excessive Billings From Landlords Issue Is your landlord complying with the financial aspects of your lease? Commercial leases are often structured to include ambiguous and complex cost terminology aligning with the landlord’s financial interest. On top of a base rent payment, these leases often include subsequent expenses that vary year to year, such as common area… 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… Newsletter December 12, 2021 Assessment Questions for Audit Committees to Consider (Offered in Conjunction With Protiviti’s The Bulletin, “Setting the 2022 Audit Committee Agenda”) As they self-assesses their performance periodically, audit committees may find useful the illustrative questions we have made available in our Assessment Questions for Audit Committees to Consider. Committee members should periodically assess the committee’s composition, charter and agenda… Survey October 1, 2022 IT Audit Perspectives on Top Technology Risks Results of ISACA/Protiviti global survey reveal cybersecurity, privacy, data and regulatory compliance are top-of-mind concernsAn uncertain global economy, volatile geopolitical developments, a persistent pandemic and an evolving catalog of technology risks have created mounting challenges for IT audit leaders and their functions.The results of the latest IT Audit Technology Risks Survey from… 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… Newsletter November 29, 2023 Assessment Questions for Audit Committees to Consider As they self-assess their performance periodically, audit committees may find useful the illustrative questions we have made available in our Assessment Questions for Audit Committees to Consider. Committee members should periodically assess the committee’s composition, charter and agenda focus in view of the company’s industry, circumstances, risks, financial reporting issues and current… Load More
