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  • Survey

    July 10, 2023
    The 19th volume of protiviti’s internal auditing around the world® builds on a theme we explored in-depth earlier this year in our 2023 next-generation internal audit survey — internal audit relevance.
  • Newsletter

    October 18, 2021
    Informed organisations in all industries are establishing carbon emissions reduction and net-zero carbon emissions targets. Directors’ conversations on strategy have an important role in businesses’ energy transformations. Energy consumption is a priority. The introduction of renewables continues as costs decline. The percentage of electricity consumed through non-fossil fuel sources — solar,…
  • Newsletter

    November 29, 2023
    As they self-assess 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 focus in view of the company’s industry, circumstances, risks, financial reporting issues and current…
  • Whitepaper

    April 5, 2023
    In recent years, increasing pressures from a variety of stakeholders have combined to drive companies toward more sustainable practices in their business operations and greater transparency. The real game-changer, however, has been the proliferation of recent global environmental, social and governance (ESG) reporting regulations, which require a level of reporting far above the voluntary…
  • Newsletter

    November 29, 2023
    Im Vergleich zu den Vorjahren hat sich die von uns für 2024 vorgeschlagene Agenda des Prüfungsausschusses aufgrund der aktuellen und jüngsten Markt- und Regulierungsentwicklungen ein wenig verändert.
  • Blogs

    August 30, 2023
    Am 31. Juli 2023 verabschiedete die Europäische Kommission die EU-Nachhaltigkeitsberichtsstandards (ESRS), welche die CSRD mit spezifischen Berichtsrichtlinien für betroffene Unternehmen unterstützen.
  • Infographic

    May 8, 2023
    The Committee of Sponsoring Organisations of the Treadway Commission (COSO) recently released interpretive guidance for organisations about designing, evaluating and achieving effective internal control over sustainability reporting (ICSR) using COSO’s globally recognised Internal Control — Integrated Framework (ICIF), developed in 2013. The intended outcome is to build trust and confidence in…
  • Newsletter

    February 16, 2022
    Our global survey of C-level executives and directors regarding their views on macroeconomic, strategic and operational risks highlights a disruptive risk landscape over the next decade through 2031. In the attached pdf, we rank the highest-rated risk themes in order of priority to provide a context for understanding the most critical uncertainties companies face looking forward over the next…
  • Newsletter

    February 8, 2023
    Eine weltweite Online-Umfrage, die im Herbst von Protiviti und der ERM-Initiative der NC State University unter 1.304 Führungskräften und Direktoren durchgeführt wurde, zeigt, dass sich die Risikolandschaft in den nächsten 10 Jahren stark verändern wird
  • Newsletter

    January 12, 2023
    The global survey of C-level executives and directors, focused on macroeconomic, strategic and operational risks, highlights the influence of the economy, people and culture issues, supply chain risks, and technology impacts on the 2023 risk landscape. The survey was conducted online in the September — October 2022 time frame to capture perspectives on 38 risks on the minds of business leaders as…
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