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  • Survey

    September 12, 2023
    The Evolution of SOX: Tech Adoption and Cost Focus Amid Business Changes, Cyber and ESG Mandates
    Protiviti’s annual Sarbanes-Oxley Compliance Survey provides detailed benchmarks for compliance costs and hours, while quantifying the impact of technology, automation and changing business conditions on these measures and activities.

  • Blogs

    May 10, 2023
    Well-being isn’t fluffy — we want positive pressure at work.
    Modern business is often defined not only by change, myriad projects and increasing regulation but also by culture, employee experience and well-being. Somewhere in the middle is the sweet spot of positive performance. Julie Wacker, occupational psychologist at Robertson Cooper, spoke to Matt Duncan, a managing director at Protiviti, about finding the balance.

  • Blogs

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

  • Podcast

    March 27, 2024
    Podcast | ESG and AI – with Alyse Mauro Mason, Christine Livingston and Mark Carson
    Artificial intelligence, including but not limited to generative AI, has taken the world by storm over the past year, with organisations worldwide scrambling to identify where and how it can be used to strengthen their businesses and grow competitive advantage. Without question, as companies move quickly to employ these technologies, ESG issues come into play at a number of levels, from…

  • Newsletter

    May 11, 2023
    A Call for Transparency Amid a Shifting Legal and Regulatory Landscape
    The increasing complexity of the legal and regulatory landscape is challenging the board’s fiduciary duties. Emerging trends ushering in a call for fairness and transparency should be of paramount importance to directors. Boardroom agendas cover an array of topics but no matter the issue, there are important underpinnings to board oversight and governance.

  • Newsletter

    November 29, 2023
    Setting the 2024 Audit Committee Agenda
    Compared to prior years, our suggested 2024 audit committee agenda has taken a bit of a turn due to ongoing and recent market and regulatory developments.A complex business environment: The 2024 audit committee agenda includes important enterprise, governance, process, technology, and financial reporting and disclosure issues that merit consideration by the audit committee beyond its ongoing…

  • Whitepaper

    April 5, 2023
    Sustainability regulation: ESG disclosures and demand for accountability set the tone for the future
    In recent years, increasing pressures from a variety of stakeholders have combined to drive companies toward more sustainable practices in their business operations and greater transparency. The real game-changer, however, has been the proliferation of recent global environmental, social and governance (ESG) reporting regulations, which require a level of reporting far above the voluntary…

  • Infographic

    May 8, 2023
    Infographic | COSO ESG Guidance Webinar:​ Internal Control ​Over ESG Operations, Compliance & Reporting
    The Committee of Sponsoring Organisations of the Treadway Commission (COSO) recently released interpretive guidance for organisations about designing, evaluating and achieving effective internal control over sustainability reporting (ICSR) using COSO’s globally recognised Internal Control — Integrated Framework (ICIF), developed in 2013. The intended outcome is to build trust and confidence in…

  • Newsletter

    November 29, 2023
    Assessment Questions for Audit Committees to Consider
    As they self-assess their performance periodically, audit committees may find useful the illustrative questions we have made available in our Assessment Questions for Audit Committees to Consider. Committee members should periodically assess the committee’s composition, charter and agenda focus in view of the company’s industry, circumstances, risks, financial reporting issues and current…

  • Blogs

    April 25, 2024
    Julie Bishop: Find a way to build a better world
    The challenges facing governments around the world, including Australia, are immense and growing. Leaders in both the public and private sector need to evaluate the risks and take the necessary steps to begin to solve the unprecedented problems they face. To help sort it all out, VISION by Protiviti caught up with Julie Bishop, Australia’s Minister for Foreign Affairs from 2013 until 2018. Bishop…
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