This issue of The Bulletin identifies several agenda items for audit committees to consider in the upcoming year.

For the smaller institutions that have until the end of 2022 to comply with the FASB's four major accounting standards, including CECL, this article provides a quick checklist to go ove...

In this profile, Linda Chan, head of Group Audit and Risk Management at the Jardine Matheson Group, outlines her team’s efforts to safeguard the future value of the business through mod...

This article provides a list of questions that can be used to stimulate a discussion on operational resilience at the board level and among the senior management team.

This issue of Board Perspectives highlights some of the important points and key takeaways outlined during Protiviti’s meeting with a group of active directors at a recent NACD event.

In this article, Audit Analytics evaluates the state of today’s audit process by looking at four areas of financial reporting: internal controls, financial restatements, audit opinions ...

This report provides a blueprint for adopting more efficient and effective "know your customer" (KYC) processes that improve customer experience and promote financial inclusion.

This article summarizes finance organizations’ lease accounting journey and provides steps that can be used for the lease accounting transition.

This issue of Board Perspectives: Risk Oversight focuses on why organizations might have to undertake more risk than they may be accustomed to taking if they are to survive.

This article examines the issues that technology companies must navigate as they continue to invest in artificial intelligence (AI).

This article reflects on the true meaning of audit innovation, helping internal audit grasp the scope and speed of change in the global marketplace today.

This report contains results from our eighth annual risk survey of directors and executives to obtain their views on the extent to which a broad collection of risks is likely to affect ...