Publications

January 16, 2012
Solvency II Moves Closer to Integrating Risk and Capital Management Across the Insurance Industry
FS Insights, a quarterly publication from Protiviti’s financial services practice, provides timely coverage of issues facing the financial services industry and insights to help you identify and manage risks and adapt to the changes affecting financial services companies. Articles in this issue include: “Solvency II Moves Closer to Integrating Risk and Capital Management Across the Insurance Industry” and “Operational Risk Management: Poised for the Next Phase of Evolution.”
CONTENT AREA: Newsletters
TOPICS: Enterprise Risk Management, Financial Services Industry, Strategic Risk, Basel

January 9, 2012
2011 Internal Audit Capabilities and Needs Survey - Technology Industry Point of View
Protiviti’s Internal Audit Capabilities and Needs Survey assesses the current skill levels and areas for improvement of internal audit executives and professionals. This publication reviews specific data from respondents in the technology industry to provide findings on how they compare with the overall results of the survey, top areas for improvement, and the broader technology industry trends they represent.
CONTENT AREA: Survey Reports
TOPICS: Enterprise Risk Management, Information Technology Risk, Strategic Risk, Cloud Computing, Technology Industry, Internal Audit, Continuous Auditing, Benchmarking

January 9, 2012
Efficient Financial Control
This section of the "Guide to Public Company Readiness – Frequently Asked Questions" focuses on efficient financial control. Topics covered include: What risks do pre-public companies with inefficient financial close processes confront? What are the key components (or practices) within a disciplined and efficient financial close process? And, what are some of the leading practices and tools that companies are adopting to achieve a more disciplined and timely financial close?
CONTENT AREA: Questions & Answers
TOPICS: Close the Books, Financial Reporting, External Auditor, Change Management, Initial Public Offering

January 9, 2012
Oversight of Information Technology Risk
The rapidly changing technological environment exposes many industries and business models to disruptive change. This issue of Board Perspectives: Risk Oversight addresses the implications of this changing environment from a board risk oversight standpoint and provides suggestions to help boards enhance their oversight of IT risk.
CONTENT AREA: Newsletters
TOPICS: Enterprise Risk Management, Information Technology Risk, Strategic Risk, IT Infrastructure, IT Strategy

January 9, 2012
Poll: Deploying Cloud Computing
This week's poll question asks: "Is your company actively deploying cloud solutions as part of its IT strategy?."
CONTENT AREA: Polls
TOPICS: Enterprise Risk Management, Information Technology Risk, Strategic Risk, IT Infrastructure, IT Strategy

January 9, 2012
What Will You (Really) Be Doing in a Few Years?
Your company seems to have a handle on what the "new" IT strategy should look like; but don't believe the calm. It's really just before the storm.
CONTENT AREA: Articles
TOPICS: Information Technology Risk, IT Infrastructure, IT Strategy, Cost Management

January 2, 2012
Accurate Financial Reporting
This section of the "Guide to Public Company Readiness – Frequently Asked Questions" focuses on accurate financial reporting. Topics covered include: What are the key financial reporting risks that management should address? How can companies ensure their revenue recognition process and other technical accounting and reporting areas are consistent and reliable? And, what additional public company financial reporting requirements must be addressed during the PCR process?
CONTENT AREA: Questions & Answers
TOPICS: Financial Reporting, External Auditor, Change Management, Initial Public Offering

January 2, 2012
Beware Compliance Pitfalls When Recruiting on Social Media Sites
More companies are using social media sites like LinkedIn to search for potential job candidates. While there's nothing inherently problematic about the strategy, companies need to be careful, since these sites often provide sensitive personal information. "Employers should be careful not to make decisions based on some information obtained via social media," says Susan Gross Sholinsky of law firm Epstein Becker Green.
CONTENT AREA: Articles
TOPICS: Human Resources, Social Media Risk, IT Audit, IT Controls

January 2, 2012
COSO Issues Exposure Draft for Updated Internal Control – Integrated Framework
COSO issued an exposure draft of the updated Internal Control – Integrated Framework with a comment period extending to March 31, 2012. The exposure draft provides opportunity for the public to comment so that additional input can be captured for consideration when finalizing the guidance in 2012. This Flash Report summarizes the major changes in the framework.
CONTENT AREA: Regulatory Updates
TOPICS: COSO, Internal Controls, Process-Level Control

January 2, 2012
Patterns and Antipatterns
Antipatterns describe dysfunctional approaches to problem solving, followed by the changes that should be made to overcome this dysfunction. Once in these predicaments, how do we get out and stay out? This is the rationale for antipatterns.
CONTENT AREA: Articles
TOPICS: Human Resources, Project Management, Training & Development