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  • Whitepaper

    February 18, 2026
    AI is reshaping internal audit function. Protiviti's whitepaper 2025 offers insights on agile auditing, AI-human collaboration, and risk management. Read now.
  • Whitepaper

    April 17, 2024
    Environmental, social and governance (ESG) guidance, stakeholder demands and regulatory mandates are evolving and becoming more specific, and the time of taking a “soft approach” to sustainability reporting has passed. As the need to provide, or prepare to provide, limited and/or reasonable assurance in sustainability reporting grows, internal audit’s role in the reporting process becomes obvious…
  • Survey

    July 30, 2024
    Studying the cosmos has transformed our understanding of how planets, stars and galaxies form, and revealed deeper insights into the fundamental nature of the universe. Astrophysicists and cosmologists pursue this knowledge, in effect, by looking into the past. Using cutting-edge technology like that employed in the James Webb Space Telescope, they examine places that existed billions of years…
  • Whitepaper

    December 4, 2020
    The COVID-19 pandemic has forced businesses to embrace digital technologies. As risks and complexities faced by entities change with the emerging situation, internal audit functions also need to go through a transformation journey and equip themselves with new skills and capabilities. Some of the key trends affecting the internal audit profession currently are: Proliferation of data resulting…
  • Video

    October 12, 2023
    The Digital Personal Data Protection (DPDP) Act recently passed by the Indian Parliament intends to regulate the privacy landscape of businesses by safeguarding individual privacy rights and promoting responsible data management practices. The compliance of the DPDPA across various functions can be intricate transformation for organisations, involving the evaluation and development of…
  • Whitepaper

    November 28, 2025
    Governance, risk, and compliance (GRC) functions are under pressure, especially in Saudi Arabia, where Vision 2030 is accelerating digital transformation and tightening regulatory expectations. Traditional GRC models, built on siloed systems, manual spreadsheets and after-the-fact reviews, are no longer enough. AI is redefining how organisations detect risk, manage compliance, and enable better…
  • Whitepaper

    November 18, 2025
    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…
  • Infographic

    July 30, 2024
    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.
  • Survey

    April 17, 2025
    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 1, 2024
    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.
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