In this issue of The Bulletin, we have identified several agenda items for audit committees to consider in the year ahead.

Protiviti met in August 2018 with 20 active directors during a dinner roundtable at a NACD event to discuss the board’s oversight of industry disruption and digital transformation. This...

This article presents options to address technical debt and create an organization’s overall road map that is tailored to its specific situation and risk appetite. Also included are som...

Under new requirements, credit losses under generally accepted accounting principles (GAAP) move from an “incurred” measurement to a lifetime “expected” loss measurement. This article i...

This issue of Board Perspectives offers both directors and senior executives useful insights that are consistent with the COSO Enterprise Risk Management Framework and that boards and e...

This paper discusses five common identity and access management (IAM) pitfalls organizations run into today: lack of an effective operating model, lack of meaningful metrics, lack of an...

Protiviti recommends a simple identity access management (IAM) prioritization model based on risk, impact and friction. The model described in this article shows the criteria used to ev...

DevOps—a concatenation of development and operations—is a fast and flexible approach to developing and delivering software to the business and marketplace. In this article, Protiviti of...

As revealed in the results of Protiviti’s latest Finance Trends Survey, the standout priority for CFOs and finance leaders right now is data – specifically, data governance, security an...

This guidance, now in its fourth edition, is designed to serve as a convenient and user-friendly resource that executives and managers at pre-public and post-IPO companies can consult t...

New and emerging technologies will greatly influence—often by enabling and sometimes by making more complex—how companies design and manage their labor models. This issue explores some ...

This issue of Board Perspectives: Risk Oversight explores the concept of the “shamrock organization” and provides a list of questions directors should be asking and thinking about as th...