Publications

February 6, 2012
Additional Compliance and Corporate Governance Considerations
This section of the "Guide to Public Company Readiness – Frequently Asked Questions" focuses on additional compliance and corporate governance considerations. Topics covered include: What is “auditor independence,” and how does it apply to the selection and use of an external auditing firm? What is the Foreign Corrupt Practices Act and does it apply to all U.S. public companies? And, are pre-public companies required to have a formal code of conduct and ethics program?
CONTENT AREA: Questions & Answers
TOPICS: Corporate Governance, Audit Committee & Board, External Auditor, Change Management, Compliance, Document Retention, Ethics, Initial Public Offering

February 6, 2012
An Overview of System Quality Requirements Engineering (SQUARE)
System Quality Requirements Engineering (SQUARE) is a process model developed at Carnegie Mellon University. SQUARE provides a means for eliciting, categorizing, and prioritizing security requirements for information technology systems and applications.
CONTENT AREA: Articles
TOPICS: Information Technology Risk, Security, Application Development Security, Security Architecture & Models, Project Management

February 6, 2012
Boneheaded Plays in Risk and Compliance
If you watch football on ESPN, you've probably seen the segment "C'mon, man!" where analysts shout, "C'mon, man!" after showing clips of players making particularly "boneheaded" plays—plays that are really dumb or sometimes just inept. Well, there are plenty of boneheaded moves in the risk and compliance arena too. This week, columnist Rick Steinberg offers his best of the worst in 2011.
CONTENT AREA: Articles
TOPICS: Corporate Governance, Audit Committee & Board, Whistleblower/Complaint Reporting, Compliance, Governance Risk & Compliance

February 6, 2012
Social Media: What It Means to Your Risk Profile
Social media is a compendium of many things – corporate blogs, video-sharing sites such as YouTube, social networks like Facebook, microblogging tools such as Twitter, among others – that leverage the power of the Internet, Web 2.0 and mobile technologies to connect people. While these developments are presenting significant opportunities for companies to connect with their customers and others, they are creating a whole set of new issues for businesses. This issue of Board Perspectives: Risk Oversight provides examples of 10 business risks and summarizes questions directors may want to consider in providing risk oversight.
CONTENT AREA: Newsletters
TOPICS: Information Technology Risk, Social Media Risk, IT Controls, IT Strategy

January 30, 2012
A Profile of Communications Industry Risk
The communications industry has become a dominant driver of economic and societal advancement. In particular, mobile access to the internet has become indispensable to businesses and consumers, making the growth and innovation potential of the communications industry sure bets. The purpose of this article is to discuss the current state of this industry and to identify the top risks that its leaders should recognize and address to better manage the risk profile of their business.
CONTENT AREA: Articles
TOPICS: Information Technology Risk, Social Media Risk, Strategic Risk, Communications Industry, IT Infrastructure

January 30, 2012
Additional Risk Management Considerations
This section of the "Guide to Public Company Readiness – Frequently Asked Questions" focuses on additional risk management considerations. Topics covered include: What is Directors and Officers (D&O) liability insurance and are companies required to purchase D&O insurance for their board members? What board committees should be created prior to an IPO or public debt offering? And, what is the compensation committee’s responsibility related to the oversight of executive compensation plans?
CONTENT AREA: Questions & Answers
TOPICS: Compensation & Benefits, Audit Committee & Board, Enterprise Risk Management, Change Management, Initial Public Offering

January 30, 2012
Auditing SCRA Compliance
The Servicemembers Civil Relief Act (SCRA) provides a wide range of protections for individuals entering, called to active duty or deployed in the military. Enacted in 2003, SCRA effectively postpones or suspends certain civil obligations, thereby enabling servicemembers to devote their full attention to military duties and alleviating some of the stress on family members who must handle the obligations at home in their absence. Internal auditors within the finanial services industry should know the financial and credit protections afforded to military servicemembers and their families.
CONTENT AREA: Articles
TOPICS: Government, Financial Services Industry, Compliance

January 30, 2012
Baromètre du Risk Management 2011
Protiviti publie la 7e édition du Baromètre du Risk Management en partenariat avec TNS-Sofres. Outil unique d’évaluation des tendances de la gestion de risques, il dresse un panorama complet de ces pratiques à partir d’une étude annuelle menée auprès des 100 Directeurs Financiers de grandes entreprises françaises cotées et non cotées. Il fournit également une nouvelle évaluation des risques et de leur niveau de criticité, décrit les moyens mis en œuvre pour mieux les gérer, et mesure les bénéfices et le niveau de performance de la gestion des risques. Comme chaque année, les résultats sont comparés par type d’entreprise (cotée ou non cotée) et par secteur d’activité.
CONTENT AREA: Survey Reports
TOPICS: France, Risk Assessment, Strategic Risk, Audit Committee & Board

January 30, 2012
KnowledgeLeader's 2011 Annual Member Survey Results
KnowledgeLeader's 2011 Annual Member Survey assesses the usability and quality of the site and site content in 2011 and evaluates ways to improve for 2012.
CONTENT AREA: Survey Reports

January 30, 2012
Poll: Top Priority Risks in 2012
This week's poll question asks: "Which of the following risks is top priority for your organization in 2012?"
CONTENT AREA: Polls
TOPICS: Information Technology Risk, Social Media Risk, Strategic Risk, Communications Industry, IT Infrastructure