Publications

May 3, 2010
The Global Privacy and Information Security Landscape – Frequently Asked Questions
As the world becomes increasingly connected, it is critical to view information security and privacy not merely as IT issues, but also as essential business priorities. Security threats, vulnerabilities and privacy exposures challenge every organization today, creating risks that must be controlled and managed. Often organizations do not know what risks they face or how they will manage these risks. This thorough FAQ guide discusses key laws and regulations, including the Gramm-Leach-Bliley Act, the Health Insurance Portability and Accountability Act, the Fair Credit Reporting Act, the European Union General DP Directive, and the Electronic Communications Privacy Act. Among the over 350 issues addressed are privacy trends, security breaches, privacy programs, international laws and guidance for victims of identity theft.
CONTENT AREA: Protiviti Booklets
TOPICS: IT Audit, Security, Access Control Systems, Laws & Regulations, Privacy

May 3, 2010
The Role of the Director
This section of Protiviti's "Guide to Enterprise Risk Management: Frequently Asked Questions" addresses common questions about the role of the director. Topics covered include: How are ERM and governance related? Why should directors be concerned about whether their companies implement ERM? How should the audit committee view ERM? And, how should the board exercise oversight of ERM implementation?
CONTENT AREA: Questions & Answers
TOPICS: Corporate Governance, Audit Committee & Board, Risk Management & Assessment, Enterprise Risk Management

April 26, 2010
Group-wide Internal Audit team gives Prudential a bird’s-eye view of risk
Prudential plc is an international financial services company specializing in insurance, pensions, retail investments, institutional fund management and property investment. In this profile, Marcus Adams, Group-wide Internal Audit Director, discusses how Prudential embraced significant change such as entering a strategic relationship with Capita, the market leader in the life and pensions outsource market in the United Kingdom. This change, and others, has given the Group-wide Internal Audit team a much clearer definition and idea of its mission.
CONTENT AREA: Performer Profiles
TOPICS: United Kingdom, Financial Services, Risk-management frameworks, Internal Audit, Change Management, Publications

April 26, 2010
IFRS in Japan
This section of Protiviti's "Guide to International Financial Reporting Standards" addresses common questions concerning the impact and implications of the International Financial Reporting Standards (IFRS) in Japan. Topics covered include: Is adoption of IFRS required or permitted in Japan? How will IFRS affect the statutory filings and consolidation reporting package for my company’s international reporting units, including its subsidiaries and affiliates? And, where can I find information on the differences between current Japanese GAAP and IFRS?
CONTENT AREA: Questions & Answers
TOPICS: Financial Reporting, Cross Border & Non-US Issues, Japan, Change Management, IFRS

April 26, 2010
The Role of Executive Management
This section of Protiviti's " Guide to Enterprise Risk Management: Frequently Asked Questions" addresses common questions about the role of executive management. Topics covered include: Must the CEO be fully engaged in the ERM process or system for it to be successful, or can he or she delegate it to someone else? How will senior management benefit from supporting ERM implementation? And, how should executive management evaluate ERM?
CONTENT AREA: Questions & Answers
TOPICS: Audit Committee & Board, Technology, Enterprise Risk Management

April 26, 2010
Using Analytics to Restore Public Trust
The data-driven convention known as analytics is taking center stage in organizations that have discovered ways to put data to work to drive performance and improve profitability. Can the same technique be used to drive much needed corporate governance reforms to restore public and investor trust? A group of finance and accounting professionals have taken an innovative approach creating an online forum where employees of U.S. publicly traded companies can anonymously disclose information about the business practices of their company and its executives.
CONTENT AREA: Articles
TOPICS: Human Resources, Corporate Governance, Sarbanes-Oxley Act, Whistleblower/Complaint Reporting, Ethics, Fraud

April 19, 2010
2010 Internal Audit Capabilities and Needs Survey
Protiviti’s fourth annual survey, found that internal auditing professionals are seeing greater demands on their time and skills to help improve processes while ensuring proper risk management and controls are in place. Participants, including chief audit executives along with internal audit directors, managers and staff, answered more than 100 questions in four categories: General Technical Knowledge, Audit Process Knowledge, Personal Skills and Capabilities, and a new category, Changes to The IIA Standards. The survey was designed to gauge how internal audit professionals perceive their present capabilities, where they currently see need for improvement, and how they prioritize those needs.
CONTENT AREA: Survey Reports
TOPICS: Internal Audit, Audit Committee & Board, IT Audit, Enterprise Risk Management, Training & Development

April 19, 2010
How IT Can Help Internal Audit
IT and internal audit departments have the same business mission, but they can face conflicting responsibilities. The solution must enable IT to provide data without losing confidence, at the same time also giving internal audit enough flexibility to fulfill the ‘‘access to all data’’ mandate in every audit charter. This article describes internal audit’s four key data issues, the role of audit analytics in business assurance, and some best practices that can help both IT and internal audit manage the key data issues.
CONTENT AREA: Articles
TOPICS: IT Infrastructure, Internal Audit, IT Audit, Security, Enterprise Risk Management

April 19, 2010
Resources Awareness
This section of Protiviti's " Spreadsheet Risk Management: Frequently Asked Questions" addresses common questions about resources and awareness. Topics covered include: What are the key spreadsheet risk management capabilities that should exist in any organization? To what degree should the organization expect to be sourcing third-party skills? Should the organization be employing specific spreadsheet support teams? And, should formal processes exist to ensure that the organization consistently manages spreadsheet risk?
CONTENT AREA: Questions & Answers
TOPICS: IT Controls, IT Audit, Risk Management & Assessment, Training & Development

April 19, 2010
Role of Technology in the Risk Assessment Process
The internal auditor needs to consider issues of risk at a number of levels in the course of fulfilling the internal audit mandate. This article will focus on technology’s critical role in this process. Technology offers the ability to examine entire populations of transactions and business activities – on a timely basis – to look for indicators of risks that are not effectively mitigated or controlled.
CONTENT AREA: Articles
TOPICS: IT Controls, Internal Audit, Continuous Auditing, IT Audit, Risk Management & Assessment