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On October 29, the Public Company Accounting Oversight Board (PCAOB) released an interim analysis report,[1] along with two accompanying white papers, in which the board provides its analysis and perspectives on the initial impact of its critical audit matter (CAM) requirements and the insights learned from stakeholders.
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Discover PCAOB's 2022 Inspection Observations & tech-auditing trends. Crucial insights for SEC registrants & audit committees. Read the full report here.
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(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…
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From automation and cloud to ESG and talent management, CFOs are reimagining their long-term roles. These are among the key takeaways from the results of Protiviti’s latest Global Finance Trends Survey.
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Mammoth waves of disruption are both buffeting and igniting organizations in their drive to change and stay relevant, and internal audit functions have seen the effects. It’s now time for internal audit leaders and their teams to take the initiative, stand up and ride their own wave of transformation and innovation.
For more information, read our full survey report, Exploring the Next Generation…
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Mammoth waves of disruption are both buffeting and igniting organisations in their drive to change and stay relevant, and internal audit functions have seen the effects. It’s now time for internal audit leaders and their teams to take the initiative, stand up and ride their own wave of transformation and innovation.
For more information, read our full survey report, Exploring the Next Generation…
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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.
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Environmental, social and governance (ESG) guidance, stakeholder demands and regulatory mandates are evolving and becoming more specific, and the time of taking a “soft approach” to sustainability reporting has passed. As the need to provide, or prepare to provide, limited and/or reasonable assurance in sustainability reporting grows, internal audit’s role in the reporting process becomes obvious…
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The level of uncertainty in today’s global marketplace and the velocity of change continue to produce a multitude of potential risks that can disrupt an organisation’s business model and strategy on very short notice.
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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 “…
