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  • Blogs

    April 26, 2023
    COSO issues supplemental guidance on internal control over sustainability reporting – With examples
    Last Thursday, the Committee of Sponsoring Organisations of the Treadway Commission (COSO) released interpretive guidance on how to effectively apply the 2013 Internal Control — Integrated Framework (ICIF) — which is currently applied to financial reporting — to sustainability reporting. The guidance results from a project approved by the COSO…

  • Insights paper

    December 22, 2025
    Combating Ghost Students and Financial Aid Fraud in Higher Education: A Proactive Approach
    In recent years, higher education institutions have faced a growing challenge from financial aid fraud, particularly through the phenomenon of “ghost students” – fictitious or non-attending individuals enrolled to extract financial aid funds. This threat was exacerbated during the shift to online learning during the COVID-19 pandemic, which enabled fraudsters to exploit vulnerabilities in…

  • 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…

  • Podcast

    January 7, 2026
    Podcast | 2026 Predictions and the Road to 40,000 Logical Qubits — with Photonic
    Let’s look to 2026 and recap a pivotal 2025 with Paul Terry, CEO of Photonic. Explore why the industry has officially moved past the era of noisy qubits into the race for fault-tolerant, "gold-standard" logical qubits. Paul joins host Konstantinos Karagiannis to break down Photonic’s selection for DARPA’s Quantum Benchmarking Initiative Stage B and explains how their unique distributed…

  • Survey

    January 22, 2026
    From threats to transformation: The key risks and opportunities shaping government strategy
    Protiviti’s 2026 Top Risks Report for the government industry reveals how AI, cyber threats and workforce transformation are reshaping public-sector risk.

  • Blogs

    February 23, 2026
    From Gridlock to Governance: The Case for a High-Performing Architecture Review Board
    In brief:The cost of architectural non-governance: More than half of companies are spending more than a quarter of their technology budgets on remediation, much of it architectural. (link) This is money not spent on business enablement and alignment.AI is raising the stakes: The explosion of AI and other emerging technologies has dramatically increased the volume and complexity of architectural…

  • Whitepaper

    October 8, 2025
    Crypto Compliance in Focus: Regulatory Views Across the US, UK, EU and APAC
    The bases for the appeal of crypto assets vary across interested parties: potential for high returns, diversification, user control, anonymity, customer demand, low-cost global payment capability, and the oft-expressed FOMO (fear of missing out), among them. With a market cap as of mid-September 2025 of $4.22 trillion, crypto assets have experienced explosive growth over the last five to 10 years…

  • Flash Report

    March 5, 2021
    SEC Indicates Greater Interest in Climate Change Disclosures
    March 4, 2021 - On February 24, 2021, Allison Herren Lee, acting chair of the U.S. Securities and Exchange Commission (SEC), issued a statement directing the SEC’s Division of Corporation Finance to review climate-related disclosures in public company filings and determine the extent to which companies are addressing the topics identified in “Commission Guidance Regarding Disclosure Related to…

  • Blogs

    April 28, 2022
    U.K. Supervisory Authorities and Basel Committee Refine Operational Resilience Approaches, Align on Expectations for Firms
    Several Key Policies Take Effect March 31, 2022 On March 29, 2021, the Bank of England (BoE), the Prudential Regulation Authority (PRA) and the Financial Conduct Authority (FCA) issued a series of policy statements to both refine and finalise their approach to operational resilience for financial services firms. Almost concurrent with the release of the policy statements, the Basel Committee on…

  • Blogs

    June 12, 2026
    Five Tips for Driving a Successful Security GRC Program in Tech
    Security governance, risk and compliance (GRC) should be a strategic enabler for technology companies. In practice, many organisations experience the opposite: fragmented processes, blurred accountability and growing compliance obligations that feel disconnected from how the business actually operates.
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