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  • 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…
  • Survey

    February 7, 2022
    Internal audit, as the third line of defense, plays a critical role in providing assurance and related value-added services to an organization within the ambit of corporate governance. As Oman’s governance landscape is evolving, the IA fraternity is ever more cognizant of its role by contributing positively to the growth and sustainability of their organizations. Against the backdrop of these…
  • Newsletter

    March 14, 2024
    Geopolitical risk seems higher than at any point in recent memory. Managing this risk effectively should be a core competency for all businesses — and the board should lead the way.After decades of globalisation shaping the world order, businesses are now forced to accept a new reality. Geopolitical risk is an ever-growing threat with far-reaching potential consequences. This risk arises from a…
  • Survey

    December 12, 2020
    Protiviti conducted a survey of Global Capability Centres (GCCs) in India, focusing on themes around Operations, Technology, People & Strategy and impact of Covid-19 on each of the themes. Protiviti analysed the inputs and responses received from leaders and C-Suite executives across industries to bring in insights and trends most relevant to GCCs. The report presents useful insights of…
  • Flash Report

    July 31, 2023
    On 26 July 2023, the U.S. Securities and Exchange Commission (SEC) adopted amendments1 to its rules on cybersecurity risk management, strategy, governance and incident reporting by public companies subject to the reporting requirements of the Securities Exchange Act of 1934. The SEC’s view is that cybersecurity threats and incidents pose an ongoing risk to public companies, investors and market…
  • Newsletter

    August 10, 2023
    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…
  • Newsletter

    April 8, 2024
    The inaugural Global Board Governance Survey conducted by Protiviti, BoardProspects and Broadridge — a study believed to be the first of its kind — summarises the views of more than 1,000 directors and C-suite executives worldwide on the role and effectiveness of the board. It provides insights regarding the board’s priorities and performance as well as the differing perspectives of directors and…
  • Whitepaper

    April 17, 2024
    Environmental, social and governance (ESG) guidance, stakeholder demands and regulatory mandates are evolving and becoming more specific, and the time of taking a “soft approach” to sustainability reporting has passed. As the need to provide, or prepare to provide, limited and/or reasonable assurance in sustainability reporting grows, internal audit’s role in the reporting process becomes obvious…
  • Newsletter

    March 9, 2023
    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…
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