Insight Search Search Submit Sort by: Relevance Date Search Sort by RelevanceDate Order AscDesc Newsletter October 18, 2021 Is Your Company Part of the Energy Revolution? Informed organisations in all industries are establishing carbon emissions reduction and net-zero carbon emissions targets. Directors’ conversations on strategy have an important role in businesses’ energy transformations. Energy consumption is a priority. The introduction of renewables continues as costs decline. The percentage of electricity consumed through non-fossil fuel sources — solar,… Newsletter June 6, 2022 Get Into the Quantum Game: Use Cases Are Emerging A year ago, an issue of Board Perspectives focused on why the board should care about quantum computing — what it is, when it will become a reality and what steps companies should take to stay on top of this evolving technology market. Since then, use cases for quantum computing continue to emerge. One of the most misleading phrases found in articles about quantum computing is something like, “… Podcast Transcript October 9, 2023 Transcript | Navigating a Technology Risk-Filled Horizon The results from this year's Global Technology Audit Risks Survey, conducted by Protiviti and The Institute of Internal Auditors, reveal a complex and multifaceted landscape of technology risks. Cybersecurity is the top priority and by a wide margin. AI is an emerging risk with gaps in organisational preparedness and audit proficiency. The talent gap in IT is a growing concern and data privacy is… Podcast October 9, 2023 Podcast | Navigating a Technology Risk-Filled Horizon The results from this year's Global Technology Audit Risks Survey, conducted by Protiviti and The Institute of Internal Auditors, reveal a complex and multifaceted landscape of technology risks. Cybersecurity is the top priority and by a wide margin. AI is an emerging risk with gaps in organisational preparedness and audit proficiency. The talent gap in IT is a growing concern and data privacy is… 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… Whitepaper August 26, 2020 China's Cybersecurity Law: Multi-Level Protection Scheme (MLPS) In part one of our Point of View (POV) series Interpretations of the updates to China’s Cybersecurity Law, we highlighted the updated legal requirements that impact organisations looking to do business in mainland China. Whitepaper March 23, 2020 Achieving High Performance in Internal Audit: How valuable is internal audit to your organisation? Over the past decade, the Institute of Internal Auditors-Australia and Protiviti have published a series of research papers documenting key trends and issues facing the internal audit profession in Australia. Our research has consistently shown that organisations are expecting internal auditors to “add value” to the organisations they serve. Yet, it is also clear from our research, that this… 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 focus in… Newsletter December 12, 2021 Setting the 2022 Audit Committee Agenda In prior years, there have been unique enterprise, process and technology risk issues and financial reporting issues for audit committees to consider in addition to the normal ongoing activities articulated within the committee’s charter. These exciting, unprecedented times continue to evolve the committee’s agenda. We discuss the agenda items for 2022 in this issue of The Bulletin and also offer… Flash Report May 22, 2020 FASB Decides to Extend Effective Date of Revenue Recognition and Leases Standards for Certain Entities The Financial Accounting Standards Board (FASB) met on Wednesday, May 20, 2020, and voted to extend the effective dates of Topic 606, Revenue from Contracts with Customers, and Topic 842, Leases, for certain entities. It has directed the staff to draft a final Accounting Standards Update (ASU) for vote by written ballot. Load More