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  • Volume 8, Issue 9
    December 1, 2024
    Setting the 2025 Audit Committee Agenda
    The next 12 months are likely to be another challenging year for audit committees. The 9 topics we have highlighted for 2025 may include some areas audit committees would consider beyond the official scope of responsibility as outlined in their respective charters.
  • Volume 8, Issue 8
    March 24, 2024
    When Executives Stand in the Way — Create the Right Tone at the Top for Change
    In the race toward innovation and transformation, it can be easy for leadership to overlook their crucial role in driving change in the organisation, including fostering vital new mindsets and behaviors.What you should know: Executive engagement is a critical component to enable change. It’s important to make the distinction that leaders and…
  • ISSUE 2
    March 8, 2024
    Le bulletin e-invoicing 2
    IntroductionL'annonce du report de l'entrée en vigueur de la facturation électronique, initialement prévue pour 2024, semble avoir été accueillie avec soulagement. Toutefois, ce délai supplémentaire n’est pas un renoncement et il reste impératif de maintenir, voire d’intensifier le momentum pour préparer cette transition. En effet, l’amendement…
  • Volume 8, Issue 7
    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,…
  • Volume 8, Issue 7
    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…
  • Volume 8, Issue 6
    September 25, 2023
    Take a New Approach to Succession Planning and Leadership Development
    Delivering results — and the 60-hour-a-week grind fests that doing so demanded — often sufficed for “leadership development.” Not anymore.What’s at stake: It’s time to understand new talent and workforce realities. Organisations that fail to address succession planning and leadership development inadequacies won’t be successful over the long term…
  • Volume 8, Issue 5
    May 4, 2023
    Organisational Culture Is a Competitive Advantage
    1 big thing: Where are the culture strategies? Consider this: If culture eats strategy for breakfast, why do some organisations continue to respond to labor shortages and economic contractions with salary increases, staff reductions and other snack-sized, often short-sighted actions?
  • Volume 8, Issue 4
    February 21, 2023
    Talent Strategies Demand a New Normal
    People and culture sit atop the list of key risk concerns of board members and executives worldwide looking out over the next 12 months as well as into 2032, according to the latest Top Risks Survey from Protiviti and NC State University’s ERM Initiative. Even amid an uncertain economy, inflationary conditions and fears of a possible…
  • Volume 8, Issue 3
    December 9, 2022
    Setting the 2023 Audit Committee Agenda
    As in prior years, our suggested 2023 audit committee agenda includes important enterprise, process and technology issues and financial reporting and disclosure issues. In addition to discussing these agenda items, we have offered questions for audit committees to consider when self-assessing their own performance with respect to executing the…
  • Volume 8, Issue 2
    October 13, 2022
    The ESG Debate: Where Does Your Company Stand?
    A University of Oxford and Protiviti global survey reports that North American companies are less committed to ESG than their counterparts in Europe and the Asia-Pacific region. The questions are why this disparity exists, and where does your organisation stand? The Oxford and Protiviti survey findings suggest that North American…
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