SEC Proposed Climate Disclosure Rule: Challenges and Tips At September 1, 2022, it has been almost six months since the SEC proposed a rule on disclosure of climate related risks.  It has been nearly three months...

I offered 10 perspectives on climate change, risk and Internal Audit at an IIA meeting in October 2011 . What’s changed anything ? Everything? What should Internal Audit (and second line) audit functions do no...

Environmental, Social and Governance (ESG) issues are in the spotlight, driven by factors including COVID-19, dramatic evidence of climate change, lack of workplace diversity, and demands from capital markets and cus...

Task Force for Climate Change Related Financial Disclosures[1] (TCFD) published “Proposed Guidance on Climate Related Metrics, Targets and Transition Plans” in June 2021.  TCFD invited topics on many topics, inc...

ESG (Environmental, Social and Governance) is a hot topic. Investors want more reporting and transparency.  Non-financial reporting frameworks expect transparency on issues from climate change to forced labor.  The...

Protiviti recently published “10 ESG Reporting Questions Directors Should Consider.[1]” It’s a good list.  Environmental, Health & Safety (EHS) Audit[2] program leaders and auditors should be contributing ...

Protiviti recently published “10 ESG Reporting Questions Directors Should Consider.[1]” It’s a good list.  Chief Audit Executives (CAEs) could use more background on the underlying ESG risks and opportunities ...

Protiviti recently published “10 ESG Reporting Questions Directors Should Consider. ” It’s a good list. Will Directors know what to do with the answers? Or if the answers make sense? Directors could use more ba...

The COVID-19 pandemic originated as a public health crisis and quickly expanded to encompass economic and social governance aspects. With work-from-home mandates starting to ease, the pandemic is morphing once again....

Fraud is any act characterized by deceit, concealment, or violation of trust. It typically involves obtaining some type of gain at the expense of others. Audit functions (external/ financial and Internal Audits) ty...