Insight Search Search Submit Sort by: Relevance Date Search Sort by RelevanceDate Order AscDesc Flash Report August 7, 2020 Lease Auditing: An Untapped ROI Opportunity Identifying and Recovering Excessive Billings From Landlords Issue Is your landlord complying with the financial aspects of your lease? Commercial leases are often structured to include ambiguous and complex cost terminology aligning with the landlord’s financial interest. On top of a base rent payment, these leases often include subsequent expenses that vary year to year, such as common area… Newsletter August 10, 2023 Is Your Board Technology-Engaged? With technology clearly a material driver of change, boards of larger companies are trending toward a more strategic focus on technology. Should your board be a part of that trend?Why it matters: The board community has been acknowledging the speed of disruptive innovation, largely driven by emerging technologies.Yes, but: There are also considerations pertaining to speed-to-market, technical… Podcast Transcript October 9, 2023 Transcript | Navigating a Technology Risk-Filled Horizon The results from this year's Global Technology Audit Risks Survey, conducted by Protiviti and The Institute of Internal Auditors, reveal a complex and multifaceted landscape of technology risks. Cybersecurity is the top priority and by a wide margin. AI is an emerging risk with gaps in organisational preparedness and audit proficiency. The talent gap in IT is a growing concern and data privacy is… Newsletter June 6, 2022 Get Into the Quantum Game: Use Cases Are Emerging A year ago, an issue of Board Perspectives focused on why the board should care about quantum computing — what it is, when it will become a reality and what steps companies should take to stay on top of this evolving technology market. Since then, use cases for quantum computing continue to emerge. One of the most misleading phrases found in articles about quantum computing is… Podcast October 9, 2023 Podcast | Navigating a Technology Risk-Filled Horizon The results from this year's Global Technology Audit Risks Survey, conducted by Protiviti and The Institute of Internal Auditors, reveal a complex and multifaceted landscape of technology risks. Cybersecurity is the top priority and by a wide margin. AI is an emerging risk with gaps in organisational preparedness and audit proficiency. The talent gap in IT is a growing concern and data privacy is… Newsletter December 15, 2022 Sustainability and the Board’s Governance Role Global research indicates that companies in North America are less committed to environmental, social and governance (ESG) engagement than those in Europe and Asia-Pacific. What steps should boards seeking to improve their ESG engagement take? Newsletter November 29, 2023 Assessment Questions for Audit Committees to Consider 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… Newsletter December 9, 2022 Setting the 2023 Audit Committee Agenda As in prior years, our suggested 2023 audit committee agenda includes important enterprise, process and technology issues and financial reporting and disclosure issues. In addition to discussing these agenda items, we have offered questions for audit committees to consider when self-assessing their own performance with respect to executing the normal ongoing activities articulated in the… Newsletter March 9, 2023 A Director’s Responsibility to the CEO Today’s unprecedented pace of disruptive innovation in the market and conflicting demands of multiple stakeholders are creating relentless pressure on the CEO. Is the board contributing to the CEO’s performance and ability to function? So, what should board members do to fulfill their responsibilities to shareholders as they assist the CEO in facing the business realities of today — and tomorrow… Whitepaper August 13, 2024 Sustainability regulation: ESG disclosures and demand for accountability set the tone for the future 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… Load More