The Bulletin

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  • Volume 8, Issue 3
    December 9, 2022
    As in prior years, our suggested 2023 audit committee agenda includes important enterprise, process and technology issues and financial reporting and disclosure issues. In addition to discussing these agenda items, we have offered questions for audit committees to consider when self-assessing their own performance with respect to executing the…
  • Volume 8, Issue 3
    December 2, 2022
    (Offered in Conjunction With Protiviti’s The Bulletin, “Setting the 2023 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…
  • Volume 8, Issue 2
    October 13, 2022
    A University of Oxford and Protiviti global survey reports that North American companies are less committed to ESG than their counterparts in Europe and the Asia-Pacific region. The questions are why this disparity exists, and where does your organisation stand? The Oxford and Protiviti survey findings suggest that North American companies may be…
  • Volume 8, Issue 1
    September 13, 2022
    von Fran Maxwell, Managing Director People Advisory & Organisational Change Global Leader. Das herausfordernde Geschäftsklima von heute verlangt von Vorständen und Führungskräften, die Talentstrategie des Unternehmens in Abstimmung und im Gleichschritt mit den strategischen Geschäftszielen zu betrachten.
  • Volume 7, Issue 10
    June 18, 2021
    The world of work was changing well before the pandemic. Technology is significantly affecting work, jobs, wages and society at large — and will continue to do so for the foreseeable future. It is impacting how companies design and manage a diverse talent, workforce and technological ecosystem that includes on-demand resources (contractors, part-…
  • Volume 7, Issue 9
    December 3, 2020
    With 2020 almost in the rearview mirror (thankfully!), the 2021 audit committee agenda is shaping up differently than in years past. The past 12 months presented an opportunity for audit committees to support the key players managing the financial reporting process. Going forward, that support could prove to be critically important as the business…
  • Volume 7, Issue 8
    May 19, 2020
    This issue of The Bulletin is the second of our two-part discussion of the challenge in finding equilibrium in these uncertain times. In Part 1, we discussed the attributes and actions needed to find equilibrium in the likely phased transition from the coronavirus disease 2019 (COVID-19) lockdown.[1] Given that a period of ongoing change will…
  • Volume 7, Issue 7
    May 13, 2020
    For those who have read just about everything concerning coronavirus disease 2019 (COVID-19) within their capacity and attention span to absorb, the lethal message is clear: This pandemic is unrelenting. It’s not going away anytime soon, the threat to our health and economy is real, and the world in which we live, work and play has changed from…
  • Volume 7, Issue 6
    March 25, 2020
    For several years, Protiviti has described the “future auditor” as a chief audit executive (CAE) who takes definitive steps toward making The Institute of Internal Auditors’ vision of “an independent, objective assurance and consulting activity that adds value and improves an organisation’s operations” a reality. Several issues of The Bulletin …
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