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...

In this article, Protiviti Managing Director Scott Wisniewski discusses why you shouldn't forget about governance entirely.

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...

This article, part four of Protiviti’s four-part series, explores ideas to enhance corporate social responsibility by increasing diversity, monitoring evolving stakeholder expectations,...

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 article, part three of Protiviti’s four-part series, presents suggestions for maximizing the company’s innovative potential within the confines of social responsibility, paying att...

This article, part two in a four-part series, presents suggestions to build and manage a strong corporate governance operation, manage conduct at the top and culture across the organiza...

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 ...