Insight Search Search Submit Sort by: Relevance Date Search Sort by RelevanceDate Order AscDesc 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 “… 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. 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… Whitepaper October 22, 2024 Establishing a scalable AI governance framework Establishing an AI governance structure paves the way for effective management and measurement of AI solutions, fostering innovation while mitigating risk. Whitepaper July 22, 2022 Data Governance Combined with Analytics P O W E R F U L I N S I G H T S Issue Less than a decade ago, large enterprises held significant advantages over small businesses in the same industry, due to their scale, resources and organisational might. This is no longer the case, as drives toward digital innovation and globalisation, coupled with the data explosion brought about by increased mobility, technological advancements and… 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… Blogs June 30, 2023 Why diversity matters for AI governance Anne-Marie Imafidon has been on a mission to harness the power of technology since she was four years old. She is now helping women and non-binary people to do the same. Speaking on Protiviti and Robert Half’s Tackling Tomorrow Today event series, she said diversity would be key to developing ethical artificial intelligence (AI). Blogs October 28, 2024 New sustainability reporting law in Australia should prompt fresh look at COSO’s internal control framework Sustainability reporting is now law. On 9 September 2024, the Australian Parliament passed The Australian sustainability reporting regulation into law. The first reports by the largest in-scope entities are due in 2026, for reporting periods beginning 1 January 2025. Whitepaper February 8, 2023 Building Sustainable Data Governance Programs with Agile Concepts The digital revolution has led to an explosive growth in the amount of data created and collected, driving businesses to seek new ways to manage and discover value in the data they hold. In turn, the growth of stored data has been a longstanding management problem, which if not addressed can lead to potential vulnerabilities, data misuse, and possible data loss. Load More