Insight Search Search Submit Sort by: Relevance Date Search Sort by RelevanceDate Order AscDesc May 5, 2023 Creating a resilient cybersecurity strategy: The governance lifecycle approach Cybersecurity governance should do more than manage cyber risk. Good cybersecurity governance creates efficiencies by clarifying the outcomes expected from its processes and establishing boundaries of responsibility among cybersecurity practitioners, frontline operational areas, senior leaders and board members. Recently, numerous crises have drawn senior leaders and board members down… April 6, 2023 Why Data Governance Programmes Are Easy to Envision, Difficult to Sustain I am often asked, with all the investments in data management and infrastructure over the last 50 years, why are we still not great with governing data? To put it simply and directly – it’s hard! Data governance programmes are easy to envision conceptually, difficult to implement, and without proper care, impossible to sustain. Often data governance investments have a long ‘time to… Survey December 9, 2020 IT Audit’s Perspectives on the Top Technology Risks for 2021 Cybersecurity, privacy, data and resilience dominate the top technology challenges for organisations, according to ISACA/Protiviti global survey of IT audit leaders and professionals In September/October 2020, ISACA and Protiviti conducted a global survey of more than 7,400 IT audit and risk leaders and professionals to obtain their perspectives on the top technology risks their organisations… Flash Report August 7, 2020 Lease Auditing: An Untapped ROI Opportunity Identifying and Recovering Excessive Billings From Landlords Issue Is your landlord complying with the financial aspects of your lease? Commercial leases are often structured to include ambiguous and complex cost terminology aligning with the landlord’s financial interest. On top of a base rent payment, these leases often include subsequent expenses that vary year to year, such as common area… Client Story October 12, 2021 Global Communications Company Deploys Next-Gen Tools to Manage Growing Audit Complexity and Advance Digital Maturity As internal audit functions are challenged to adopt more agile methodologies and provide deeper and more strategic insights, often in real-time or near real-time, audit leaders are looking for enabling technology that will help them meet these new and growing demands. Flash Report March 29, 2023 COSO Issues Supplemental Guidance on Internal Control Over Sustainability Reporting The Committee of Sponsoring Organisations of the Treadway Commission (COSO) has released supplemental 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 organisations “… Newsletter December 12, 2021 Assessment Questions for Audit Committees to Consider (Offered in Conjunction With Protiviti’s The Bulletin, “Setting the 2022 Audit Committee Agenda”) As they self-assesses 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… 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… 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… 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… Load More