The Protiviti View  | Insights From Our Experts on Trends, Risks and Opportunities

The Protiviti View

Insights From Our Experts on Trends, Risks and Opportunities
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Internal Audit Capabilities and Needs Survey: The Analytics Imperative

As internal audit practitioners seek to evolve and transform their functions, to keep pace with the transformation occurring within their organizations, internal auditors are increasingly assessing and consulting on a wide variety of risks, including digitalization, cybersecurity, enterprise risk management, fraud risk, vendor risk and corporate culture. These new areas now dominate the global discussion […]

Simplifying the Modeling Challenges in PPNR

Wall Street sign on street post

As a crucial part of capital planning, Pre-Provision Net Revenue (PPNR) modeling has been under the spotlight for careful review and scrutiny from the Federal Reserve Board (FRB) since 2012 for the annual Comprehensive Capital Assessment and Review (CCAR) submission. Although bank holding companies (BHCs) have become better equipped at utilizing PPNR models for capital […]

2018 Audit Committee Agenda Continued: Corporate Culture

Internal auditors often talk about the “tone at the top” — the idea that corporate culture begins with the example set by senior management. But while conduct at the top is where it all starts, it does not end there. An increasing number of companies are beginning to realize that if the tone in the […]

It Is Time to Bring Order to the M&D Lease Universe

Public company accounting departments closing the books on 2017 may find it difficult to take a breath. Fresh from filing their 10-K and finalizing their preparation for the FASB’s new revenue recognition standard (ASC 606) effective in 2018, it is time to prepare for a new lease accounting standard (ASC 842). The new standard goes […]

SEC on Cyber Risk Assessments: Show Us the Cost of Your Loss

Understand the GDPR legitimate interest vs. consent dilemma

Last week, an important Securities and Exchange Commission (SEC) Interpretive Guidance, which we analyzed in a Protiviti Flash Report, set the bar for corporate cybersecurity risk assessments. One particular aspect of the new guidance relating to how companies conduct risk assessments and report on cybersecurity risks is the need to understand “the range and magnitude […]