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  • In Focus

    November 4, 2024
    During National Cybersecurity Month in October, both the New York State Department of Financial Services (DFS) and the Biden administration issued releases on the opportunities and risks of artificial intelligence (AI). The DFS’s Industry Letter focuses on the impact of AI on the cybersecurity landscape while the Biden administration released the first-ever National Security Memorandum (NSM) on…
  • Insights paper

    December 22, 2025
    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
    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…
  • Blogs

    March 14, 2024
    Republished from a three-part series of articles on The Protiviti View, our blog 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.
  • 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.
  • Whitepaper

    March 11, 2024
    Internal audit (IA) functions continue to undergo significant changes ranging from the expanded use of emerging technologies, including robust data analytics and artificial intelligence (AI), and options on where their people work (i.e., remote, hybrid or onsite). IA functions within healthcare organizations have continued to evolve and adapt— some faster than others. Keep the pace by comparing…
  • Survey

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

    March 5, 2021
    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…
  • Podcast

    June 23, 2020
    Protiviti Managing Directors Christopher Wright and Charles Soranno offer a CFO and finance perspective on Protiviti’s 2020 SOX Compliance Survey results.
  • Podcast Transcript

    June 8, 2023
    In this episode, we dive into SOX compliance – specifically, the findings of and key takeaways from Protiviti’s latest Sarbanes-Oxley Compliance Survey. The results of our research are featured in our just-released report, The Evolution of SOX: Tech Adoption and Cost Focus Amid Business Changes, Cyber and ESG Mandates.Offering their insights and perspectives are Protiviti Managing Directors…
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