The following 384 items are listed by Content Data.
Articles
Future of Sustainability and ESG Standards With Janine Guillot, Value Reporting Foundation CEO
Protiviti’s Bob Hirth and Value Reporting Foundation CEO Janine Guillot sat down to discuss the agenda of the ISSB and t...
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Methodologies & Models
Legal Spend Management Capability Maturity Model (CMM)
This capability maturity model can be used to measure the maturity of an organization’s legal spend management process a...
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Articles
Sanctions Enforcement: A New Era
A look at the advances in sanctions enforcement in the U.S., the EU and the U.K. and how finance firms can reposition th...
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Benchmarking Reports
Executive Perspectives on Top Risks in 2022 And 2031: Future of Work – The Defining Business Challenge of the Next Decade
This report contains critical short- and long-term considerations for boards and executives, based on the results of Pro...
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Articles
Prospering in the New World of Supply Chain Risk Management
Here, we explore how boards should rethink their approach to strategic oversight and supply chain risks governance.
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Newsletters
Get Into the Quantum Game: Use Cases Are Emerging
In this issue of Board Perspectives, we suggest four ways boards can start planning for quantum computing.
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Protiviti Booklets
Internal Auditing Around the World: Volume 18
The new edition of Internal Auditing Around the World addresses how internal audit functions are using the pandemic expe...
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Methodologies & Models
Security Risk Management Capability Maturity Model (CMM)
This capability maturity model can be used to measure the maturity of an organization’s security risk management process...
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Methodologies & Models
Enterprise Risk Management Capability Maturity Model (CMM)
This capability maturity model can be used to measure the maturity of an organization’s enterprise risk management proce...
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Guides
Enterprise Risk Management Summary Approach Guide
This tool contains three guides that focus on the infrastructure, foundational concepts and implementation of the enterp...
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Articles
Go! Mindblowing Mobility Driving Transportation’s Transformation
In this article, we discuss the future of urban mobility and the technologies that will disrupt transportation as we kno...
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Performer Profiles
Saudi Telecom Company: Instilling a Business Resilience Mindset
Saudi Telecom Company Group Chief Audit Executive Abdullah Alanizi shares how his team has enhanced the company’s value ...
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Benchmarking Reports
Executive Perspectives on Top Risks in 2021 and 2030: Chief Audit Executive Results
This report recaps the top risks CAEs should keep in mind over the next decade, according to the results of Protiviti’s ...
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Benchmarking Reports
Executive Perspectives on Top Risks in 2021 and 2030: Private-Equity Owned Company Results
This report outlines the top risks PE-owned firms need to know moving forward, based on the results of Protiviti’s Execu...
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Performer Profiles
Masonite International Corporation: Opening Doors to the Possibilities of Resilience
Masonite Vice President and Chief Audit Executive Katie Shellabarger explains how her team’s focus on business resilienc...
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Job Descriptions
Chief Risk Officer Job Description
Organizations can use this sample job description as a starting point to fully define the responsibilities and qualifica...
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Benchmarking Tools
Internal Audit Value Scorecards
This tool contains scorecards that provide various guidelines for managing and measuring the performance of an internal ...
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Methodologies & Models
Enterprise Security Capability Maturity Model (CMM)
This capability maturity model can be used to measure the maturity of an organization’s enterprise security process and ...
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Newsletters
The Buffett Newspaper Test: What It Means and Why It Is Important
This issue of Board Perspectives explores how boards can focus employees on what the company stands for and reinforce ex...
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Performer Profiles
Knowles Corporation: Tuning in Closely to Stakeholder Feedback
In this profile, Simon Ong, chief audit executive at Knowles Corporation, explains how his team’s collaborative approach...
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Performer Profiles
Inchcape plc: Finding Reward in Resilience – Internal Audit as a Beacon for the Future
In this profile, Inchcape’s Group Head of Internal Audit Joanna Sheppard shares how her team’s overarching view of the o...
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Benchmarking Tools
Customer Service Risk Key Performance Indicators (KPIs)
The questions and leading practices included in this tool can be used to assess and improve a company's customer service...
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Articles
AQRM Red Flags: Shareholder Activism
Audit Analytics examines shareholder activism risk and how it is defined and categorized within its Accounting Quality +...
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Benchmarking Tools
Organizational Alignment Risk Key Performance Indicators (KPIs)
The questions and leading practices provided in this tool can be applied to evaluate and improve an organization’s struc...
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Newsletters
The World Is a Zoo: Framing Risks in the Boardroom
This issue of Board Perspectives identifies six key takeaways from a National Association of Corporate Directors (NACD) ...
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Checklists & Questionnaires
Enterprise Risk Assessment Process Questionnaire
The questions provided in this sample can be used to analyze and enhance your enterprise risk assessment strategy.
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Performer Profiles
GlobalFoundries: A “Laser Focus” on Strengthening Business Resilience
In this profile, Cary Haggard, chief audit executive at GlobalFoundries, explains how his team has enhanced organization...
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Performer Profiles
FIS: Leveraging the Power of Emerging Technology for Greater Assurance
In this profile, FIS Chief Audit Executive John Eagle shares how his team utilizes advanced technology to focus on ongoi...
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Guides
Risk Culture Guide
This guide provides auditors with a comprehensive breakdown of the enterprise risk management (ERM) process and risk cul...
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Audit Programs
Data Conversion Audit Work Program
This tool contains two sample audit programs that provide steps organizations can take to perform a data conversion audi...
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Guides
Risk Management Concepts Guide
This guide can be used by auditors looking to better understand risk management processes and best practices.
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Articles
Impacts of COVID-19 on Public Companies
Audit Analytics looks at the pandemic’s impacts on certain aspects of financial reporting and financial health metrics o...
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Benchmarking Tools
Currency Risk Key Performance Indicators (KPIs)
This tool outlines leading practices and questions that can be used by organizations to identify and assess the impact o...
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Guides
Internal Audit Contributing to the Success of Enterprise Risk Management Guide
In this tool, we’ve compiled a guide that defines internal audit’s role and the keys to success related to an organizati...
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Policies & Procedures
Vendor Risk Management Policy
This sample policy contains guidelines and procedures employees should follow when overseeing third-party entities.
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Guides
Enterprise Risk Management Guide: Identifying and Understanding Risks
In this tool, we’ve included a guide that provides leading practices related to improving an organization’s enterprise r...
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Performer Profiles
Unum Group: Pivoting to Respond to Change While Positioning for the Future
In this profile, Unum Senior Vice President of Internal Audit Miles Archer explains how his team has navigated pandemic-...
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Guides
Auditing the Enterprise Risk Management (ERM) Process Guide
In this tool, we’ve compiled a guide that includes a systematic, disciplined approach to evaluating and improving the ef...
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Articles
Resilience and the Workforce Are Key Concerns in 2021 and Over the Next Decade, According to Protiviti-NC State Global Survey
Here, we highlight the results of our ninth annual risk survey and illustrate the top 10 risks for 2021 and 2030 in orde...
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Performer Profiles
Centene Corporation: Resilience Stems From the Resolve to Help Others
Matt Snyder, senior vice president of internal audit, compliance and risk management at Centene, explains how his team’s...
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Regulatory Updates
Leveling the Playing Field for Third-Party Risk Management Requirements
In this Flash Report, we summarize the opportunities and key takeaways around third-party risk management lifecycle cons...
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Performer Profiles
Booking Holdings: Navigating a Global Crisis With a Resilience Mindset
In this profile, Booking Holdings Senior Vice President and Chief Audit Officer Marco Rozenberg describes his team’s int...
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Articles
Realities of Crisis, Regulatory Landscape Call for Re-Imagining Resilience and Curbing Complacency
Here, we discuss several critical factors for financial services organizations to consider with regard to their future o...
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Newsletters
Reimagining the Future Workplace: Ask the Right Questions to Move Forward
This issue of Board Perspectives poses 10 questions boards should ask themselves and management about the evolving workp...
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Policies & Procedures
Enterprise Incident Response Policy
This tool contains two sample policies that can be used by auditors to develop a consistent process for responding to an...
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Articles
Program Management as a Service — Transforming the PMO Through a Scalable Service Model
In this article, we illustrate why organizations should use a PMaaS solution to execute and transform all critical areas...
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Protiviti Booklets
Internal Auditing Around the World: Volume 17
The new edition of Internal Auditing Around the World addresses how internal audit functions have become more adaptable ...
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Charters
Risk Management Oversight Committee Charter
This sample outlines responsibilities and duties for establishing a risk management oversight committee charter.
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Job Descriptions
Chief Information Officer (CIO) Job Description
This job description sample summarizes the responsibilities, key selection criteria and general information for the role...
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Newsletters
Quantum Computing: Why the Board Should Care
This issue of Board Perspectives summarizes why quantum computing offers companies a powerful value proposition for solv...
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Newsletters
Board Effectiveness: The Fed’s Guidance Speaks to Resiliency
In this issue of Board Perspectives, we discuss the significance of the Federal Reserve Board’s recently released guidan...
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Articles
High Stakes: Evolving Trade Rules Require Solid Third-Party Risk Management
Protiviti's Bernie Donachie and Kyle Appell offer third-party risk management advice to organizations selecting offshore...
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Job Descriptions
Director of IT Project Management Job Description
This sample job description summarizes the responsibilities, key selection criteria and general information for the role...
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Benchmarking Tools
Project Management Risk Key Performance Indicators (KPIs)
This tool contains leading practices and questions companies should consider when creating their project management stra...
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Guides
Risk Assessment Facilitation Guide
This tool contains three guidance documents that can be used by auditors to facilitate a risk assessment workshop.
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Benchmarking Reports
Executive Perspectives on Top Risks in 2021 and 2030
This report contains results from our ninth annual risk survey of directors and executives worldwide to obtain their vie...
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Articles
Internal Audit Leaders Need to Step Up Next-Gen Innovation and Transformation Initiatives, Protiviti Survey Finds
This article highlights the results of Protiviti’s 2020 Internal Audit Capabilities and Needs Survey and outlines how au...
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Articles
Architecting Your Cloud Infrastructure for Failure (and Resilience)
This article notes five keys to architecting for failure that firms should consider to meet the evolving threat and regu...
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Performer Profiles
Milaha: Challenging the Status Quo, Including From Within
In this profile, Milaha Chief Internal Auditor Asem Alnaser explains how his team has used the right internal systems an...
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Benchmarking Reports
2020 Finance Trends Survey Report: Four Ways Finance Leaders Strengthen Cybersecurity
This report contains several leading practices for CFOs to consider, based on key points from Protiviti’s 2020 Global Fi...
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Benchmarking Tools
Enterprise Risk Management Key Performance Indicators (KPIs)
This tool contains key performance indicators and questions an organization can use to evaluate its enterprise risk mana...
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Articles
Beyond Supply Chain Stopgaps: How Strategic Sourcing Can Drive Resilience in Today’s Market
This article defines strategic sourcing and identifies six detailed steps management can take to maintain a resilient pr...
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Articles
The Critical Importance of Employee Well-Being in the Time of COVID-19
In this article, we offer some ideas for organizations looking to ensure the physical, emotional and social health of em...
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Articles
Suspicious Activity Reporting: Government Aid Programs in the Spotlight
This article reviews the Small Business Administration’s Information Notice and offers proactive steps depository instit...
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Benchmarking Tools
Measure Organizational Performance Key Performance Indicators (KPIs)
This tool includes key performance indicators and questions organizations should consider when evaluating their performa...
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Performer Profiles
Rabobank: An Appetite for Audit Innovation
In this profile, Rabobank Global Head of IT Risk and Continuity Management Klaas Leendert Leijendekker explains how his ...
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Newsletters
The Top Risks in 2021: A Global Perspective
This issue of Board Perspectives shares some of the key takeaways from the 2021 Executive Perspectives on Top Risks surv...
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Articles
Executing Successful Transactions: Key Considerations for Buyers
In this article, we discuss best practices that will improve the chances of a successful merger or acquisition (M&A)...
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Guides
Project Management Office Guide
This document contains two guides that provide an in-depth examination of the project management office's structure and ...
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Newsletters
Unleash the Power of Adhocracy in the Face of Emerging Risks
This issue of Board Perspectives offers six suggestions from an NACD report outlining how management can foster a risk-s...
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Articles
Effective Third-Party Risk Management During COVID-19 and Beyond
Protiviti Managing Directors Paul Kooney and Brian Kostek explain why companies should embrace innovative third-party ri...
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Articles
New Territory: Private Equity Firms Eye the 401K Market
This article recaps the U.S. Department of Labor’s recent Information Letter and outlines key risks private equity firms...
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Articles
Beyond Business Continuity Management: Building Resilience for Extreme but Plausible Events in a Post-COVID-19 World
Protiviti's Douglas Wilbert and Dugan Krwawicz discuss ways organizations can build resilience in a changing risk enviro...
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Newsletters
Dispel the Myth of ‘‘Fit’’: Improve Diversity on Your Board
In this issue of Board Perspectives, we provide six suggestions for making demonstrable progress in improving diversity ...
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Articles
Getting to Resilient: Re-Imagining Crisis Management and Business Continuity Planning in a New Reality
This article provides an overview of operational resilience and identifies key concepts organizations should consider wh...
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Benchmarking Tools
Intellectual Property Risk: Key Performance Indicators (KPIs)
This tool defines core risks and key performance indicators related to an organization's intellectual property (IP) infr...
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Benchmarking Reports
2021 IT Audit Benchmarking Survey
Cybersecurity, privacy, data and resilience dominate the top technology challenges for organizations, according to the a...
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Articles
Get Ready to Resume Elective Procedures and Surgeries
This article highlights the current procedural and surgical process and includes key considerations healthcare professio...
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Articles
LIBOR Transition During the Pandemic: Is Your Program Management Office Ready to Take on the Challenge?
This article provides an overview of the LIBOR migration journey and offers key strategies PMOs can use to benefit their...
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Articles
Transparency, Empathy, Consistency, Frequency – Keys to Crisis Communications
This article recaps key takeaways from a Protiviti webinar discussion, focusing on best practices for communicating with...
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Articles
Bank Culture Reform in Hong Kong
This article identifies what steps Authorized Institutions (AIs) can take to establish and maintain a strong governance ...
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Performer Profiles
Campari Group: Serving Up a Potent Mix of Data Analytics and Process Mining
In this profile, Antonio Zuchetti, senior director of internal audit at Campari, summarizes how his team has addressed s...
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Checklists & Questionnaires
Compliance Efficiencies Questionnaire
This tool contains technology-based questions to consider for evaluating and improving an organization’s enterprise risk...
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Charters
Enterprise Risk Management (ERM) Committee Charter
This sample charter outlines the responsibilities and duties, membership and operations, and meetings and attendance for...
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Articles
Compliance Assurance During the Time of COVID-19 – And Beyond
This article uncovers the economic challenges the financial services industry is facing and identifies how finance firms...
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Checklists & Questionnaires
Risk Management Executive Committee Questionnaire
This tool contains questions to consider for improving an organization’s risk management capabilities by evaluating its ...
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Articles
PPP Loan Forgiveness, Part 2
Here, we provide a breakdown of two interim final rules on the Paycheck Protection Program (PPP) loan forgiveness requir...
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Articles
Rethinking Offshoring? Ideas to Consider as Momentum for Nearshoring Builds
In this article, Protiviti’s Bernie Donachie and John F. Weber discuss the challenges of outsourcing in the new economy ...
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Articles
COVID-19 Crisis Highlights the Value of Agile Auditing
Why Agile auditing will continue to be the best way forward for internal audit as organizations adjust to a post-COVID w...
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Articles
Mortgage Servicers Must Act Now to Implement Latest COVID-19 Payment Deferral
How mortgage servicers can ensure compliance with Fannie Mae and Freddie Mac’s COVID-19-specific payment deferral progra...
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Articles
Going Back to the Office: Determining Key Personnel Risk in a New Reality
This article explores the topic of key personnel risk and gives management several back-to-office factors to consider.
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Articles
Risk Awareness and Analytic Insight: Driving Audit Into the Future
The next generation of audit, described in this article, is heavily focused on identifying and responding to organizatio...
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Checklists & Questionnaires
Enterprise Risk Management (ERM) Results Questionnaire
This tool highlights best practices and questions to consider when evaluating an organization’s risk assessment process ...
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Articles
Opportunities Abound in Pandemic Re-Emergence Planning
This article uncovers what opportunities are available to organizations looking for ways to re-emerge from the pandemic ...
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Articles
Strategies for Reducing Retail Shrink During Challenging Times
This white paper discusses the major types and causes of retail shrink, along with best practices and emerging trends in...
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Articles
Managing and Mitigating Credit Risks and Losses Through the Crisis and Beyond
This article describes the impact of COVID-19 on the financial services industry and outlines steps lenders should take ...
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Articles
Paycheck Protection Program: A Good Idea Going Bad?
This article uncovers the issues with the PPP’s forgiveness requirements and provides lessons learned small businesses s...
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Checklists & Questionnaires
Risk Tracking and Exception Reporting Questionnaire
This tool highlights questions organizations should consider for efficiently tracking reports and reporting exceptions.
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Articles
A Different Front in the COVID-19 Outbreak: Information Security
This article explores some of the IT factors that administrative and IT health care workers must stay focused on through...
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Articles
Operational Resilience: Measuring Impact Tolerance the FAIR Way
This article explains how the Factor Analysis of Information Risk (FAIR) methodology can help organizations determine wh...
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Protiviti Booklets
A Guide to Business Continuity Management – Top 15 Frequently Asked Questions (July 2020)
Organizations have many questions about business continuity management (BCM), and in response, Protiviti has developed t...
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Articles
2020 Trends in Cybersecurity Breach Disclosures
In this article, Audit Analytics analyzes the trends and statistics of public company cybersecurity disclosures over the...
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Articles
Assembling a New Labor Model in the Manufacturing Industry: Four Innovations to Consider
This article describes the workforce challenges of the manufacturing industry and provides four approaches that should b...
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Checklists & Questionnaires
Configurable Application Controls Questionnaire
This sample questionnaire uses configuration tools to evaluate and improve an organization's configurable application co...
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Articles
Regulators Support CARES Act Forbearance by Offering Flexibility to Mortgage Servicers
This article explains the required forbearance available to mortgage borrowers under the CARES Act and outlines the join...
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Articles
Risk Realities and Enterprise Risk Management in 2020
This article offers a list of questions that provides a bird’s-eye view of where your organization is in terms of ERM an...
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Articles
A CISO Agenda for Addressing COVID-19 Challenges
This article outlines key questions and considerations chief information security officers (CISOs) should review as they...
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Articles
Economic Conditions, Digital Adoption and Talent Shortage Headline the Top Risks List for Tech Companies in 2020
This article highlights the top risks technology, media and telecommunications (TMT) organizations should keep in mind d...
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Articles
Respond and Learn: COVID-19 Disruption Provides Opportunities to Improve Operational Resilience
This article provides some insight on the leading practices to help businesses respond, recover and reemerge from the CO...
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Articles
The Federal Reserve Steps in to Help Small and Medium-Sized Businesses
This article outlines how the Federal Reserve assisted small and medium-sized businesses by making the paycheck protecti...
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Newsletters
Getting There Eventually: Finding Equilibrium in Uncertain Times Part 2 — Resilience is the North Star
This issue of The Bulletin is the second of a two-part discussion on the challenge of finding equilibrium amid the coron...
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Articles
Telehealth — The Game Has Changed
This article outlines why healthcare services professionals will continue to see telehealth as a viable option for provi...
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Articles
Your Healthcare Organization’s Lifeline — A Business Continuity Plan
This article takes a closer look at how organizations can be fully prepared to weather the current COVID-19 pandemic, as...
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Newsletters
COVID-19: Paradigm Shift in the Boardroom
This issue of Board Perspectives discusses five megatrends directors should keep in mind that can impact an organization...
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Newsletters
Getting There Eventually: Finding Equilibrium in Uncertain Times Part 1 — Build on Your Strengths
This issue of The Bulletin is the first of a two-part discussion on the challenge of finding equilibrium after unprecede...
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Articles
FEMA Funding $$$$ Beginning With the End in Mind: COVID-19 Efforts
This article explains the Federal Emergency Management Agency’s (FEMA) funding process and outlines key considerations h...
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Articles
Class Action Lawsuits and Regulatory Litigation Related to COVID-19
In this article, Audit Analytics analyzes class action security lawsuits that were filed against companies due to circum...
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Performer Profiles
Zain Group: The Front Lines of Internal Audit Innovation
In this profile, Zain Group Chief Internal Auditor Venkatesh Jandhyala focuses on his team’s strategic transformation in...
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Articles
An Intelligent Workplace Can Help Finance Leaders Navigate the COVID-19 Turbulence and Future Disruptions
This article shares the top five 2020 financial services industry risks and describes what methods finance leaders need ...
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Articles
COVID-19 Crisis Exposes Flaws in Master Data Sets
This article provides some insight on cloud data management challenges and suggests questions companies should consider ...
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Articles
Cybersecurity Trends in 2020: What to Expect and How to Prepare
This article outlines the scope of finance firms’ cybersecurity trends in 2020 and provides seven key actions organizati...
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Audit Reports
Enterprise Risk Management Audit Report
This document contains two sample audit reports that can be used by auditors to review the enterprise risk management (E...
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Articles
Next-Gen Risk Management
This white paper looks at the essential components and risks of artificial intelligence (AI) and outlines key actions or...
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Performer Profiles
Occidental Petroleum Corporation: Drilling Down on Data
In this profile, Occidental Vice President of Internal Audit Gary Daugherty describes his team’s first steps to becoming...
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Articles
Succession Planning in Finance: Sourcing the Next Generation of Leaders
This article explains why today’s finance leaders are compelled to adapt their succession planning approaches and offers...
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Articles
CECL and the New AICPA Practice Aid (Part 2): Financial Statement Presentation and Enhanced Financial Statement Disclosures
Part two of our CECL discussion will drill down into requirements intended to ensure that financial statement presentati...
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Articles
In Latest Operational Resilience Proposals for UK Institutions, Regulators Outline Expectations for Outsourcing Arrangements and Third-Party Risk Management
This article outlines the Prudential Regulation Authority’s (PRA) significant proposal, which provide the strongest indi...
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Articles
The 2020 Audit Committee Agenda: Asking the Right Questions
This article discusses seven key questions audit committees should consider for enhancing the context of their risk over...
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Articles
After the Virus: Reassessing and Future-Proofing Your Business From a Customer Experience Perspective
This article describes a plan for enhancing customer-focused strategies and identifies six key actions companies can tak...
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Checklists & Questionnaires
Enterprise Risk Management (ERM) Integration Strategy Questionnaire
This tool provides questions organizations should consider when implementing an enterprise risk management (ERM) strateg...
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Newsletters
COVID-19’s Workplace Disruption: A Test of Board Resiliency
This issue of Board Perspectives: Risk Oversight provides 10 suggestions for board members to consider as CEOs and organ...
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Articles
BlackRock’s Larry Fink Draws Another Line in the Sand — The Message Is Getting Clearer
This article covers important points from Protiviti’s recent Flash Report on BlackRock Chairman and CEO Larry Fink's mos...
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Articles
RPA Deployments Remain Untapped Opportunities for Oil and Gas Companies
This article provides some insight on why it’s time for energy and utilities firms to consider kicking their robotic pro...
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Newsletters
Operational Resiliency and the Role of the Board
This issue of Board Perspectives covers some of the important points and key takeaways discussed during Protiviti’s meet...
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Articles
A Rise in Collaboration Between Internal Audit and IT Is a Welcome Trend
In this article, Protiviti’s Samir Datt discusses one specific finding from our recent benchmarking study, which made th...
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Benchmarking Reports
Five Success Factors for IT Audit
This article provides five success factors and related strategies for IT audit functions to consider, based on the resul...
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Benchmarking Reports
Executive Perspectives on Top Risks in 2020: Healthcare Industry Group Results
This report illustrates the top risks healthcare organizations should keep in mind throughout 2020, based on the results...
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Newsletters
Strategic Resilience: Are You Among the 30%?
This issue of Board Perspectives highlights some of the important points outlined in the National Association of Corpora...
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Articles
Winning the Finance Talent War: Five Strategies
This article describes the growing compliance obligations for financial services firms and identifies five key strategie...
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Newsletters
A Look at the Top 2020 Risks
This issue of Board Perspectives highlights some of the key takeaways from the 2020 Executive Perspectives on Top Risks ...
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Guides
Continuous Monitoring and Auditing Guide: Critical Success Factors and Common Pitfalls
This document can be used as a guide to understanding and measuring the essential elements of an organization’s continuo...
Subscriber Content
Benchmarking Reports
Executive Perspectives on Top Risks in 2020: Technology, Media and Telecommunications Industry Group Results
This report illustrates the top risks technology, media and telecommunications organizations should keep in mind through...
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Articles
FFIEC’s Updated BCM Booklet Highlights Operational Resilience Concepts
This article looks at the significant changes made to the FFIEC’s updated business continuity management booklet and pro...
Subscriber Content
Methodologies & Models
Capability Maturity Model (CMM)
The capability maturity model can be used to measure the maturity of an organization’s improved performance and to assis...
Subscriber Content
Articles
Dynamic Markets, Changing Regulations: Is Your Loan Portfolio Management Practice Moving in Step?
This article reviews loan portfolio risk in today’s financial market and identifies four key areas where loan portfolio ...
Subscriber Content
Benchmarking Reports
Executive Perspectives on Top Risks in 2020: Manufacturing and Distribution Industry Group Results
This report outlines the top risks manufacturing and distribution organizations should keep in mind in 2020, based on th...
Subscriber Content
Benchmarking Reports
Executive Perspectives on Top Risks in 2020: Financial Services Industry Group Results
This report illustrates the top risks financial services firms should keep in mind throughout 2020, based on the results...
Subscriber Content
Audit Reports
IT Compliance Review Report
This sample audit report can be used to review and better understand an organization’s IT compliance process.
Subscriber Content
Benchmarking Reports
Executive Perspectives on Top Risks in 2020
This report contains results from our eighth annual risk survey of directors and executives to obtain their views on the...
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Articles
Internal Audit Innovation for the Next Generation
This article reflects on the true meaning of audit innovation, helping internal audit grasp the scope and speed of chang...
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Articles
Emerging Technology Companies: Don’t Forget to Manage Security in the Cloud
This article discusses how organizations can improve their cloud security efforts and details the challenges associated ...
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Articles
Is Your Company Managing Data in the Cloud? Consider These Risks
This article outlines some of the most frequently ignored cloud-related risks organizations should consider and provides...
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Articles
The New Tech Balance: Innovation, Talent and Responsibility
This article outlines three necessary pillars of tech balance that can help tech companies thrive today and in the futur...
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Guides
An Effective Way to Conduct a Risk Assessment Guide
This guide outlines and compares various options and approaches to conducting an effective risk assessment.
Subscriber Content
Articles
Building Blocks for an Effective AML Enterprisewide Risk Assessment
This paper discusses the challenges associated with the anti-money laundering (AML) enterprisewide AML risk assessment (...
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Guides
Sarbanes-Oxley Section 404 Compliance Guide
This sample document can be used as a guide for establishing an organization’s framework and standard policy for complia...
Subscriber Content
Newsletters
PreView: Protiviti's View on Emerging Risks, July 2019
In this issue of PreView, we address selected cloud-related risks, such as vendor lock-in, legal holds and cloud vendor ...
Subscriber Content
Articles
Following Through on the Audit Committee Agenda for 2019: Financial Reporting
This article looks back at the implementation of revenue recognition, assesses how things are going with the adoption of...
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Articles
Overcoming ERP Change Management Challenges: Part Two
Part one of this discussion with Protiviti’s Ronan O’Shea and Kathie Topel introduced some of the biggest challenges com...
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Articles
Three Risks and Opportunities for Technology, Media and Telecommunications Companies
This article takes a look at three risks that leaders of technology, media and telecommunications (TMT) companies will w...
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Checklists & Questionnaires
Managing Outsourcing and Offshoring Risk Questionnaire
As a company focuses on managing its operations in a difficult economic environment, it seeks to become leaner and more ...
Subscriber Content
Articles
Overcoming ERP Change Management Challenges: Part One
This article, based on a conversation with Protiviti’s Ronan O’Shea and Kathie Topel, outlines effective ERP implementat...
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Newsletters
Is Your Board Focused on the Right Risks?
This issue of Board Perspectives: Risk Oversight highlights the key points defining our road map for strengthening the b...
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Identity and Access Management in Financial Services: Staying Ahead of the Curve
Here, Protiviti’s Carol Beaumier and Matthew Kotraba discuss security and privacy trends in financial services and sugge...
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Corporate Social Responsibility: Are Tech Firms Doing Enough?
In this podcast transcript, Protiviti leaders Gordon Tucker, Jim DeLoach and Matt Moore discuss corporate social respons...
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Leadership Succession Continues to Challenge Consumer Products and Services Companies
In this article, Protiviti Managing Director Rick Childs takes a look at the risk issues affecting the consumer products...
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Managing Risk in an Agile Organization
This article shares Protiviti’s perspective and philosophy on establishing leading practices for ensuring that risk mana...
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Chief Risk Officers on the 2019 Risk Landscape: Keep Calm, Carry On
Protiviti Managing Director Matthew Moore discusses the risks that proved to be top-of-mind for CROs in our 2019 Executi...
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Checklists & Questionnaires
Entity-Level Controls Risk Assessment Questionnaire
The objective of this questionnaire is to assess a number of COSO elements and the related objectives for entity-level c...
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Planning to Go Public in 2019? How to Get and Stay IPO-Ready Through the Government Shutdowns and Other Market Conditions
If your organization is considering a public offering in 2019, we recommend you review this article to learn the fundame...
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Getting Operational Resilience Right
This article outlines six key actions firms should be taking to support and evolve their approach to operational resilie...
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Digital Readiness, Talent Retention Top Executive Concerns in 2019, Survey Reveals
This article highlights some of the most intriguing results and insights from this year’s Executive Perspectives on Top ...
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A Guiding Principle for a Smooth Transition: Get Smart While Getting Things Done!
In this article, Protiviti Managing Directors Jim Ryan and Jay Thompson offer several best practices for a smooth acquis...
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Sustainability Reporting: Time to Get Serious?
This issue of The Bulletin discusses sustainability reporting – what it is, how it is being enabled, why it is important...
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The Responsible Tech Firm Series Part 4: Corporate Social Responsibility
Protiviti has published a four-part series on key considerations for the responsible technology firm of the future. This...
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Sustainability Reporting: Why Boards Should Care
This issue of Board Perspectives: Risk Oversight discusses 10 key sustainability reporting factors for interested compan...
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Quantifying Cyber Risk: Takeaways From FAIRCON18
This article shares some of the key takeaways from the speakers and panel discussions at the FAIR Institute’s FAIRCON18 ...
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Making Management Risk Committees Effective
This issue of Board Perspectives: Risk Oversight provides six suggestions for forming and operating management risk comm...
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The Responsible Tech Firm Series, Part 3: Preparing for the Regulatory Wave
Protiviti Managing Directors Gordon Tucker and Matthew Moore add to the insights offered in Part Three of Protiviti’s re...
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Top Risks 2019: CFOs Focus on People and Technology
In this article, we explore the top five risks on CFO’s minds for 2019 and discuss the importance of an organization dev...
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Setting the 2019 Audit Committee Agenda: A Closer Look
In this article, Protiviti Managing Director Jim DeLoach takes a closer look at the agenda items that Protiviti has iden...
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Benchmarking Reports
Executive Perspectives on Top Risks in 2019: Manufacturing and Distribution Industry Group Results
The results of Protiviti’s latest Executive Perspectives on Top Risks Survey suggest that manufacturing and distribution...
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Benchmarking Reports
Executive Perspectives on Top Risks in 2019: Technology, Media and Telecommunications Industry Group Results
The rapid speed of disruptive innovations remains a critically important area for the technology, media and telecommunic...
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Tech Firms Helped Shape the New Labor Model – But They Need to Keep Evolving Themselves
Protiviti Managing Directors Gordon Tucker and Kurt Underwood explain why tech leaders need to keep a close eye on chang...
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Blueprint for Change: Digital Architecture Considerations
This article describes the architectural design principles that are critical to building the architectures needed to thr...
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The Top Risks for 2019
This issue summarizes five key takeaways from the 2019 Executive Perspectives on Top Risks survey and ranks the highest-...
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Blueprint for Change: How a Capability Reference Architecture Can Help Map the Road to Organizational Transformation
This article explains why a capability reference architecture is one of the first and most useful tools an organization ...
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Companies Must Commit to Mastering the Basics to Strengthen Their Cybersecurity Posture
This article examines some of the reasons consumer products and services companies are still making slow progress in the...
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Benchmarking Reports
Executive Perspectives on Top Risks in 2019: Financial Services Industry Group Results
For financial services organizations, the years since the global financial crisis that began in 2008 have been marked by...
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Benchmarking Reports
Executive Perspectives on Top Risks in 2019: Energy and Utilities Industry Group Results
Despite an annual risk outlook that has been volatile, the overall view for the energy and utlities industry group in 20...
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Setting the 2019 Audit Committee Agenda
In this issue of The Bulletin, we have identified several agenda items for audit committees to consider in the year ahea...
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Benchmarking Reports
Executive Perspectives on Top Risks in 2019: Consumer Products and Services Industry Group Results
With ongoing industry disruption and many baby boomers retiring in the foreseeable future, consumer products and service...
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Benchmarking Reports
Executive Perspectives on Top Risks in 2019
This report contains extensive analysis of key insights on top risk concerns across several different dimensions, includ...
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Agile Risk Assessment: A Closer Look
A risk and control self-assessment (RCSA) can be a practical tool for providing timely and accurate risk identification ...
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Audit Reports
Enterprise Risk Assessment Board Report
This sample report provides findings from a company’s enterprise risk assessment, including risk assessment process reca...
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Making Fintech Fit — Banks Weigh Risks, Rewards of Fintech
Forward-thinking banks are acquiring and partnering with fintech firms to survive and thrive in an increasingly tech-ena...
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Customer Experience Must Be at the Center of Digital Transformation Strategies
Customers have access to significant amounts of information about a company and the products it sells, and they are cons...
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Five Common Identity and Access Management Pitfalls
This paper discusses five common identity and access management (IAM) pitfalls organizations run into today: lack of an ...
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Getting the Most from the Board-Management Risk Appetite Dialogue
This issue of Board Perspectives offers both directors and senior executives useful insights that are consistent with th...
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Integration Prioritization Model for Identity Access Management
Protiviti recommends a simple identity access management (IAM) prioritization model based on risk, impact and friction. ...
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Internal Audit Capabilities and Needs Survey: The Analytics Imperative
In this article, Protiviti Managing Director Andrew Struthers-Kennedy explores one aspect of internal audit in need of a...
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The Responsible Technology Firm of the Future: Corporate Social Responsibility
This article, part four of Protiviti’s four-part series, explores ideas to enhance corporate social responsibility by in...
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Market Volatility: Is Your IPO Ready to Go?
In this article, Protiviti’s Chris Wright explores some of the things IPO-bound companies should consider right now.
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The Responsible Technology Firm of the Future: Market Forces
This article, part three of Protiviti’s four-part series, presents suggestions for maximizing the company’s innovative p...
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Protiviti Booklets
Guide to Public Company Transformation
This guidance, now in its fourth edition, is designed to serve as a convenient and user-friendly resource that executive...
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The Responsible Technology Firm of the Future: Part 1 of 4
This article provides a summary of and additional insights on Part 1 of Protiviti’s Responsible Technology series, which...
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Risk, Strategy, Culture: Internal Auditors Shoot for the Stars
While most people are uncomfortable going into areas that may challenge them, internal auditors need to get comfortable ...
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Oversight of Workplace Dynamics: Impact of Technology
New and emerging technologies will greatly influence—often by enabling and sometimes by making more complex—how companie...
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The Responsible Technology Firm of the Future: A Rapidly Changing and Unpredictable Landscape
This article, part one in a four-part series, focuses on the changing landscape that is altering the conversation at the...
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Oversight of Workplace Dynamics: The Labor Model
This issue of Board Perspectives: Risk Oversight explores the concept of the “shamrock organization” and provides a list...
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Focus on Culture: How Culture Assessments Can Support the Audit Committee’s Agenda
In this article, Protiviti Executive Vice President Susan Haseley offers some suggestions on how organizations might inc...
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Business World Complexity Requires Sophisticated Enterprise Risk Management: So How Do You Get There?
In this article, Protiviti’s Emma Marcandalli answers some of the fundamental enterprise management (ERM) questions pose...
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Navigating Changing Dynamics of First Line Risk and Control Functions
In this article, we share Protiviti’s perspective in line with results from a recent survey of business risk and control...
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Performer Profiles
Conservas La Costeña: Differentiating a Commodity Business With Supply Chain Automation
La Costeña’s internal audit manager explains in this profile how the company has applied digital technology externally t...
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Oversight of Organizational Speed in the Digital Age
This issue explores 10 ideas on managing to the speed of business and its implications to board oversight.
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Transitioning Risk Management to the Digital Age
More needs to be done to elevate risk management to help organizations face the dynamic realities of the 21st century an...
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Security Advisory: Hackers Target Remote Email Access
As organizations look for workable ways to accommodate an increasingly mobile work force with remote access to email, ha...
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Benchmarking Reports
2018 Security Threat Report
Protiviti has compiled and quantified the vulnerability and threat discoveries from more than 500 in-depth security scan...
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New IT Security Awareness Learning Library Is Designed to Help Workers Become Frontline Cyber Defenders for Their Employers
Employee training can go a long way toward improving an organization’s overall security posture. With that in mind, Prot...
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The Cyber Risk Oversight Challenge
Every board today faces the challenge of overseeing the investment of finite protection resources in an ever-changing cy...
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Agile Risk Management – Reinventing RCSAs
This paper covers Protiviti’s perspective on establishing and sustaining leading practices for risk identification and a...
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A Risk-Informed Approach to Enterprise Risk Management
In this latest installment of The Bulletin, we explore the ERM topic once again — this time examining how a “risk-inform...
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Is Your Strategy Focused on Digital?
In this edition, Protiviti discusses four important activities for organizations to consider as they contemplate what di...
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Setting the 2018 Audit Committee Agenda
Our suggested agenda consists of eight issues—four pertaining to enterprise, process and technology risks and four to fi...
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Audit Reports
Intellectual Property Process Audit Report
This audit report shares findings from a review of a company’s patents, trademarks and trade secrets processes.
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Guides
Assessing Risks and Internal Controls Guide
This presentation was developed to help with training process owners to assess risks and take responsibility for managin...
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Guides
Risk Assessment Map and Guide
This risk assessment sample helps to identify and document critical business processes.
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Time to Take a Fresh Look at ERM
This article discusses key questions organizations should ask themselves when implementing ERM, outlines critical aspect...
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So, You've Implemented ERM? Take Another Look
This newsletter outlines what’s new in the updated COSO ERM framework and expectations going forward.
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Checklists & Questionnaires
Risk Assessment Questionnaire
This questionnaire collects responses for a risk assessment as preparation for annual budgeting and business planning ef...
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Preparing the Organization for an Economic Downturn
In this issue of Board Perspectives, we discuss how to create a contingency plan that will (a) mitigate the financial im...
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Checklists & Questionnaires
ERM Audit Questionnaire
This tool outlines the information request list for an ERM audit, focusing on ERM structure and governance, operational ...
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Methodologies & Models
Protiviti Risk Model
The Protiviti Risk Model is a comprehensive organizing framework for defining and understanding potential business risks...
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Audit Programs
Project Management Risk Assessment Audit Work Program
This audit program sample includes steps that can be used to review aspects associated with project risk management.
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Guides
Enterprise Risk Assessment Methodology for Internal Audit Plan Development Guide
This guide presents a detailed approach to enterprise risk assessment methodology for internal audit plan development.
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Improving Your Company’s Risk Assessment Process
This issue of Board Perspectives summarizes 10 practices that will help management and directors maximize the value deri...
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Audit Programs
Risk Assessment Audit Work Program
This sample work program assesses and validates key controls in place for the risk assessment component of the COSO fram...
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Overseeing the Organization’s Branding
This issue of Board Perspectives considers the role the board should play in overseeing management’s stewardship of the ...
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The Most Important Risks for 2017
This issue of Board Perspectives discusses the top 10 risks for 2017 as identified in research conducted by North Caroli...
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Setting the 2017 Audit Committee Agenda
This issue of The Bulletin suggests 10 top issues for audit committees to consider for the coming year based on Protivit...
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Checklists & Questionnaires
Risk Oversight and Risk Management Questionnaire
The purpose of this risk management questionnaire is to help boards and management think about how they can develop a de...
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Positioning Independent Risk Management to Succeed
This issue of Board Perspectives discusses six factors for positioning the CRO (and independent risk management) to succ...
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What It Means to Face Future Uncertainty Confidently
This issue of The Bulletin discusses the attributes of confidence that executives and directors can use to assess and ad...
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Helping Organizations Face Future Uncertainty Confidently
This issue of Board Perspectives explores the attributes of confidence that executives and directors can use to assess a...
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Board Oversight of Reputation Risk
This issue of Board Perspectives outlines 10 keys to the board’s oversight of reputation risk management and classifies ...
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Checklists & Questionnaires
Internal Audit Strategic Focus Questionnaire
This questionnaire explores internal audit’s strategic contributions and what management and boards should expect from a...
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Checklists & Questionnaires
Enterprise Risk Management Questionnaire
This risk assessment questionnaire can be used when analyzing an organization’s ERM strategy.
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The Future Auditor Revisited
This issue of The Bulletin provides an update on the future auditor and its implications to internal audit’s value propo...
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Checklists & Questionnaires
Risk Culture Assessment Questionnaire
This tool focuses on topics that can help shape and support an effective risk culture.
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COSO ERM: What It Means to the Board
This issue of Board Perspectives summarizes five significant takeaways from the new COSO ERM framework.
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Updated COSO ERM Framework: What's New?
This issue of The Bulletin discusses why the COSO ERM Framework needed to be updated and how the focus is now on what is...
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Emerging Risks: Looking Around the Corner
This article summarizes practical principles for recognizing emerging risks.
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The Most Important Risks for 2016
This issue of Board Perspectives summarizes the top risks for 2016 as identified by North Carolina State University’s ER...
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Principles for Improving Board Risk Reporting
This issue of Board Perspectives discusses six principles for delivering the focused risk reporting the board needs.
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Ten Principles for Risk Oversight Revisited
While risk oversight has always been an important part of the board’s agenda, the disruptive financial crisis taught eve...
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Setting the 2016 Audit Committee Agenda
Interesting challenges are in store for audit committees in the coming year and in this issue of The Bulletin, we delive...
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Facing Change With Confidence
This issue of Board Perspectives: Risk Oversight discusses the what, why, when and how underlying “facing change with co...
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Ensuring Risk Management Success
In this issue of Board Perspectives: Risk Oversight, we discuss five fundamental principles to attaining risk management...
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How Mature Are Our Risk Management Capabilities?
You have likely been asked or heard the question, “How mature is our risk management?” We hear it often as well. The pre...
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Identifying Emerging Risks: A Long-Term Perspective
This issue of Board Perspectives: Risk Oversight discusses the World Economic Forum’s (WEF) annual update on global risk...
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Does Your Organization Face Change With Confidence?
In this issue of The Bulletin, we discuss how facing change with confidence is crucial in a rapidly shifting business en...
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Protiviti Booklets
Internal Auditing Around the World: Volume 11
This volume of Internal Auditing Around the World uncovers how internal audit departments, along with their organization...
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Sooner or Later, Your Fundamentals Will Change
This issue of Board Perspectives: Risk Oversight looks at why the ability to recognize the vital signs of change and act...
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Managing Cyber Threats with Confidence
This issue of Board Perspectives: Risk Oversight articulates why it’s important to focus on protecting an organization’s...
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Positioning Compliance for Effectiveness
In this issue of Board Perspectives: Risk Oversight, we explore the different views regarding the responsibilities expec...
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The Most Important Risks for 2015
This issue of Board Perspectives: Risk Oversight outlines the top 10 risks for 2015, which reflect marked differences co...
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Focusing the Board’s Risk Oversight on What Matters
This issue of Board Perspectives: Risk Oversight explores five risk categories directors may want to consider when decid...
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Effective Use of Executive Sessions When Overseeing Risk
This issue of Board Perspectives: Risk Oversight focuses on how to use executive sessions as part of the board of direct...
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Is the Collaborative Economy Reshaping Business?
This issue of The Bulletin explores why it is a strategic imperative to watch developments with the collaborative econom...
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A Value-Based Approach to Risk Oversight
In this issue of Board Perspectives: Risk Oversight, we examine two perspectives on a value-based approach to the board’...
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Overcoming Bias in Risk Management
In this issue of Board Perspectives: Risk Oversight, we examine how to overcome bias in risk management.
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To Manage Disruption, Understand Strategic Assumptions
In this issue of Board Perspectives: Risk Oversight, we discuss why management should identify and consider the key assu...
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Protiviti Booklets
Internal Auditing Around the World: Volume 10
In this booklet, we share accounts from some of the world’s leading organizations’ internal audit executives that show t...
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Strengthening Your Risk Culture
This issue of Board Perspectives: Risk Oversight looks at how the use of self-assessment techniques can help an organiz...
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Measuring the Success of Enterprise Risk Management
In this issue of Board Perspectives: Risk Oversight, we study 10 measures of success companies can use directly related ...
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Ten Lessons in Integrating Risk Management with Strategy
In this issue of The Bulletin, we share 10 lessons for executives and directors to keep in mind when integrating risk in...
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Recognizing Emerging Risks
This issue of Board Perspectives: Risk Oversight introduces effective techniques for identifying emerging risks that man...
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Checklists & Questionnaires
Audit Committee Responsibilities Questionnaire
This is a sample self-assessment questionnaire for audit committees to use when evaluating the scope of their responsibi...
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How Risk Appetite Should Impact Behavior
This issue of Board Perspectives: Risk Oversight illustrates 10 examples of specific actions arising from comparing the ...
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Protiviti Booklets
Guide to Mergers and Acquisitions
In this booklet, we provide a starting point for answering the core questions identified in M&A deals – from due dil...
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Protiviti Booklets
How COSO Frameworks Improve Organizational Performance and Governance
This booklet illustrates how the enterprise risk management (ERM) framework and the new internal control framework can e...
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The Most Important Risks for 2014
This issue of Board Perspectives: Risk Oversight summarizes the top-of-mind risks and uncertainties companies are facing...
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The Five Lines of Defense: A Shareholder’s Perspective
In this issue of Board Perspectives: Risk Oversight, we look at how an effectively designed and implemented lines-of-def...
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Five Risk Oversight Questions Directors Should Ask
As the business environment changes, risk profiles change and business models are exposed to disruption. Corporate strat...
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Gaining Traction With Enterprise Risk Management
Issue 49 of Board Perspectives: Risk Oversight provides seven design principles that will help overcome ERM implementati...
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Key Questions to Consider for the Risk Appetite Dialogue
Issue 48 of Board Perspectives: Risk Oversight considers three elements of a risk appetite statement: risks that are acc...
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Applying the Five Lines of Defense in Managing Risk
This issue of The Bulletin features five essential lines of defense for effective risk management.
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Is Your Company Exposed to the Right Risks?
A company’s strategic direction and its ability to execute on that direction are both fundamental elements of risk-takin...
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Managing Country Risk
The primary objective of managing country risk is to protect company investments in foreign markets and sustain acceptab...
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Ten Keys to Managing Reputation Risk
In this issue of The Bulletin, we explore 10 essential keys for managing reputation risk.
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Integrating Risk with Business Planning
This issue of Board Perspectives: Risk Oversight illustrates how risk should be integrated into the annual business plan...
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Shaping the 2013 Risk Oversight Agenda
This issue of Board Perspectives: Risk Oversight discusses 10 questions for boards to consider as reminders as they eval...
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Focus on the “Tone of the Organization”
While tone at the top is important and a vital foundation, is it enough? This issue of Board Perspectives explains why i...
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Checklists & Questionnaires
Customer Service Risk Questionnaire
Organizations can use the leading practices and questions included in this tool to evaluate and improve their customer s...
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The Evolving Risk Landscape
This issue of Board Perspectives: Risk Oversight provides five risk categories based on severity of impact and likelihoo...
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The Board’s Role in Overseeing Acquisitions
This issue of Board Perspectives: Risk Oversight analyzes the board's risk oversight role from an acquiring company's pe...
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Communicating Critical Enterprise Risks to the Board
In this issue of Board Perspectives: Risk Oversight, we focus on what we define as the top risks that can threaten a com...
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Improving Working Capital Management Processes
In this issue of The Bulletin, we focus on elements of working capital optimization.
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Assessing Risk: A Strategic Perspective
This issue of Board Perspectives: Risk Oversight describes how strategic risk analysis can assist senior management with...
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Managing Reputation Risk
In this issue of Board Perspectives: Risk Oversight, we explain how a company’s reputation management is inextricably li...
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Ten Questions the Board Should Ask
This issue of Board Perspectives: Risk Oversight provides 10 key questions for boards to consider as they plan their 201...
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Reducing the Risk of Rogue Trading
This issue of Board Perspectives: Risk Oversight provides seven important questions for boards and senior executives to ...
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Should the Board Have a Separate Risk Committee?
In this issue of Board Perspectives: Risk Oversight, we discuss five fundamental principles to attaining risk management...
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Identifying Emerging Risks
This issue of Board Perspectives: Risk Oversight discusses how to identify emerging risks, which may affect the long-ter...
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Is Your Organization an Early Mover? Board Perspectives: Risk Oversight, Issue 22
In this issue of Board Perspectives: Risk Oversight, we offers insights on why organizations should be early movers when...
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Is Your Organization an Early Mover?
This issue of The Bulletin focuses on the attributes that prepare audit committees for early-mover status in today’s com...
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Protiviti Booklets
Internal Auditing Around the World: Volume 7
In this booklet, we profile companies that are taking steps to integrate ERM into processes for formulating and executin...
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Managing Corruption Risk
This issue of Board Perspectives: Risk Oversight shares how a robust anti-corruption program can save companies from the...
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Formulating an Initial Risk Appetite Statement
In this issue of Board Perspectives: Risk Oversight, we advise what to include when formulating assertions to include in...
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Managing Supply Chain Disruption Risk
Supply chain disruptions are a reminder that these trade-offs are not without risk. This issue of Board Perspectives: Ri...
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Staying Engaged in the Risk Oversight Process
Most bystanders would agree that risk oversight entails more than just looking at a risk assessment once a year. Dependi...
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Risk Management: A Look Back and a Look Forward
In this issue of The Bulletin, we look at how risk management has evolved over the past 25 years and some of the lessons...
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Survey Results Provide Baseline for Board Risk Oversight
This issue of Board Perspectives: Risk Oversight summarizes the results of a comprehensive survey regarding how the risk...
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Finding the Right Chief Risk Officer
In this issue of Board Perspectives: Risk Oversight, we argue what qualifications a company should look for when evaluat...
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Five Risk Categories for Focusing Risk Oversight
As the board of directors organizes itself for risk oversight, the question arises as to whether it should adopt its own...
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Recommendations from Protiviti’s Board Risk Oversight Survey
This issue of Board Perspectives: Risk Oversight lists some recommendations for board members to consider about the curr...
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Setting the 2011 Audit Committee Agenda
This issue of The Bulletin provides observations for consideration by boards of directors and their audit committees as ...
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The Current State of Board Risk Oversight
To develop deeper knowledge of the risk oversight process, the Committee of Sponsoring Organizations of the Treadway Com...
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Making Your Risk Assessments Count: An Operational and a Compliance Perspective
In this issue of The Bulletin, we suggest that robust approaches applied to different risk categories, according to the...
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Preparing for a Black Swan
In this issue of Board Perspectives: Risk Oversight, we discuss an approach which uses the most critical assumptions und...
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Making Your Risk Assessments Count: A Strategic Perspective
This issue of The Bulletin looks at why traditional approaches to risk assessment aren’t meeting expectations and how t...
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Ten Ways Risk Oversight Can Fail
This issue of Board Perspectives: Risk Oversight reviews 10 causes that can contribute to failure of the board’s risk ov...
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Aligning Strategy Setting and Performance Management With Risk
In this issue of Board Perspectives: Risk Oversight, we discuss the importance of integrating risk management with strat...
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The Importance of Tone at the Top to Risk Management
This issue of Board Perspectives: Risk Oversight reviews 10 key indicators that collectively provide red flags that pote...
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Four Foundational Elements of Risk Management
In this issue of Board Perspectives: Risk Oversight, we examine the four elements that define what executives should ass...
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Ten Risk Oversight Principles
This issue of Board Perspectives: Risk Oversight provides an overview of 10 key principles that will assist boards in st...
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Positioning the CRO for Success
This issue of Board Perspectives: Risk Oversight reviews the elements that enable the chief risk officer to be successfu...
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Organizing for Risk Oversight
This issue of Board Perspectives: Risk Oversight outlines questions for board members to consider as they seek to clarif...
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The Risk Appetite Dialogue
Risk appetite is the mutual understanding between management and the board of directors regarding the drivers of, and pa...
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Knowing What You Don’t Know
This issue of Board Perspectives: Risk Oversight suggests eight steps executives and directors can take to manage uncert...
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The Enterprise Risk Assessment Process
In this issue of Board Perspectives: Risk Oversight, we take a deep dive into the key considerations to take when engagi...
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Risk Oversight: A Board Imperative
Included in the inaugural edition of Board Perspectives: Risk Oversight are questions board members should ask of execut...
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Managing Corruption Risk Involving Foreign Officials and Avoiding Its Impact on Reputation
This issue of The Bulletin briefs on how to manage corruption risk and uses the FCPA as a framework for this discussion....
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Managing Outsourcing and Offshoring Risk
This issue of The Bulletin explores the advantages, disadvantages and risks associated with outsourcing and offshoring, ...
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Ten Common Risk Management Failures and How to Avoid Them
In this issue of The Bulletin, we explore 10 common risk management mistakes and how they can be avoided.
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Credit Rating Analysis of Enterprise Risk Management at Nonfinancial Companies: Are You Ready?
This issue of The Bulletin explores how consideration of ERM quality can impact the ratings process and what nonfinancia...
Subscriber Content
Newsletters
Creating Transparency Into Your Largest Risk Exposures
This issue of The Bulletin offers approaches for improving transparency into an entity’s most significant risk exposures...
Subscriber Content
Protiviti Booklets
Guide to the Sarbanes-Oxley Act: Internal Control Requirements - Frequently Asked Questions Regarding Section 404
This booklet is designed to help answer questions about the sections of SOX pertaining to public reporting; this informa...
Subscriber Content
Protiviti Booklets
Enterprise Risk Management in Practice
In this booklet, we profile 11 companies that are operating in different industries and countries to provide ERM ideas i...
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Newsletters
Conducting Enterprise Risk Assessments That Make a Difference
In this issue of The Bulletin, we focus on the vital steps in executing an effective ERA and why integrating these asse...
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Newsletters
Setting the 2006 Audit Committee Agenda
This issue of The Bulletin provides eight agenda items for audit committees to consider regarding matters in the upcomin...
Subscriber Content
Protiviti Booklets
Top Priorities for Internal Audit in a Changing Environment
Protiviti recommends 10 strategic priorities for every public and private organization to employ in its IA function in t...
Subscriber Content
Newsletters
Enterprise Risk Management: Practical Implementation Advice
What leaves many cold on the subject of ERM is the inability to quickly grasp what it is. This issue of The Bulletin add...
Subscriber Content
Protiviti Booklets
Guide to Enterprise Risk Management
This booklet addresses over 160 questions relating to some of the most commonly asked questions with respect to enterpri...
Subscriber Content
Newsletters
Building Upon Section 404 Compliance: Moving Beyond Year One
In this issue of The Bulletin, we outline imperative steps for certifying officers to take to demonstrate care in reinfo...
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Newsletters
Internal Control Over Financial Reporting: An Update on Section 404 of Sarbanes-Oxley
The SEC released its final rules in June 2003 regarding Section 404, making time an asset rather than a liability. This ...
Subscriber Content
Newsletters
Strengthening Governance Through Risk Management
This issue of The Bulletin provides five comprehensive recommendations for strengthening governance through improved ris...
Subscriber Content
Newsletters
Internal Controls Over Financial Reporting: Understanding Section 404 of Sarbanes-Oxley
In this issue of The Bulletin, we address in detail Section 404, a provision of SOX that is certain to garner the attent...
Subscriber Content
Blog
A Compliance Perspective to Risk Assessment
Making Your Risk Assessments Count: A Compliance Perspective to Risk Assessment
The traditional approach f...
Blog
An Operational Perspective to Risk Assessment
Making Your Risk Assessments Count: An Operational Perspective to Risk Assessment
Operational assessment i...
Blog
Audit Committee: Importance to the Board of Directors
What should the audit committee’s relationship be with an organization’s board of directors, compensation c...
Newsletters
Board Perspectives: Risk Oversight Newsletters
Board Perspectives: Risk Oversight is a periodic newsletter that offers ongoing commentary about the risk management ove...
Blog
Building and Maintaining a Robust Enterprise Risk Management (ERM) Platform
The many ongoing risks that businesses face daily extend well beyond organizational risk and market risk to...
Blog
COSO ERM Framework: Key Facts You Need to Know
When initiating the project to update its enterprise risk management (ERM) framework, COSO saw opportunitie...
Blog
COSO: Step Up Your ERM, Integrated and Internal Controls
COSO is a framework used by businesses to establish a set of internal controls for integration into their b...
Blog
Currency Risk: The Purpose and Risk of Money
What Is Money?
People may say that “money is the root of all evil,” but is it? It may be best to point ou...
Blog
Enterprise Risk Management: How to Effectively Raise the Bar
Everyone talks about the need for good risk management programs, but nobody seems to know how to audit them...
Blog
Five Components of the COSO Framework You Need to Know
WHAT DOES COSO STAND FOR?
In 1992, the Committee of Sponsoring Organizations of the Treadway Commission...
Blog
Five Essential Lines of Defense You Need to Know for Managing Risk
Organizations have learned many lessons over the years from specific financial crises. For example, if a...
Blog
Five Important Questions on How to Effectively Keep Pace With Change
We all know that change is inevitable, but what can an organization do to keep its strategies and risk man...
Blog
How to Assess Your View of Future Risks
Given the complexity of the business environment, executives need to be careful to avoid overconfidence tha...
Blog
How to Conduct an Up-to-Date Information Security Audit
The point of the article, of course, was that people must focus their attention in the correct places when...
Blog
How to Define Risk Management Goals and Objectives in Your Organization
Risk oversight and risk management are high priorities on the agenda of most organizations. Here are popul...
Blog
How to Develop an Effective Code of Conduct
Executives often cite an ability to adapt to change as the most important factor for success in today’s dyn...
Blog
How to Easily Revamp Risk Culture in the Digital Age
How many directors can name a chief risk officer who has advised them and the executive team that the organ...
Blog
How to Efficiently Create Agile Risk Management Solutions
Many organizations have failed to keep pace with changing trends in risk and compliance. Resource allocatio...
Blog
How to Evaluate Your Corporate Culture
Starting the Process to Evaluate Culture
Internal auditors often talk about the “tone at the top” – the i...
Blog
How to Monitor Transaction Governance for Anti-Money Laundering
Expectations for transaction monitoring (TM) governance are quickly evolving due to the complexity of detec...
Blog
Important Roles You Need to Be Aware of During Enterprise Risk Management
The chief audit executive (CAE) and internal audit can play one or more of the following roles in conjuncti...
Blog
Intellectual Property: Risks You Need to Know
Copyright pirates, brand impersonators, patent flouters and trade secret thieves are a major threat to busi...
Blog
IT Governance Opportunities in the Age of Digitalization
Sustaining an effective business model in the face of digital disruption requires a strong foundation of IT...
Blog
Organizational Risk Assessment — Performed the Right Way
Risk Assessment Defined
Risk assessment is the identification and analysis of relevant risks to achieving ...
Blog
Risk Assessment Maps and Prioritizing Business Processes
Risk assessment helps identify and document critical business processes and the internal controls within ea...
Blog
Risk Oversight: How to be Aware of Emerging Business Risks
Given the dynamic environment, the audit committee should take a close look at the company’s risk profile a...
Blog
Second Line of Defense: What Needs to Be Present
What is the Second Line of Defense?
Essential to effective risk management, the lines-of-defense model is ...
Blog
Segregation of Duties Is a Best Practice That Can’t Be Ignored
Checks and Balances
The judicious segregation of key duties within a business is a fundamental principle o...
Newsletters
The Bulletin Newsletters
The Bulletin is a periodic newsletter from Protiviti offering detailed insights on corporate governance and related risk...
Blog
Traditional Risk Assessment Approaches Have Limited Value
Developing risk maps, heat maps and risk rankings based on subjective assessments of the severity of impact...
Blog
What is Design Risk and What Risks are Associated With System Design?
To “design” is to create, fashion, execute, or construct according to plan. The term design as used here r...
Blog
What Is Internal Audit’s Role in Cybersecurity?
Corporations are always thinking about how to protect assets. A few of the white-collar crimes companies mu...
Blog
What Is IT Risk and How Should You Manage It?
What Is IT Risk?
Information technology (IT) risk is any potential threat to business data, critical syste...
Blog
What is Organizational Alignment Risk?
What is Organizational Alignment Risk?
"Organizational alignment" is defined as conscious and systematic c...
Blog
What You Need to Integrate Risk in Your Business Planning Process
While strategy-setting defines an enterprise’s overall strategic direction, differentiating capabilities a...