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...

The IIA’s EHS Audit Center publishes Doug’s Knowledge Brief on risk-based annual EHS Audit Planning.  Why it’s a good time to reconfigure your program, and the risks of not doing so. Click HERE  ...

The Institute of Internal Auditors (IIA) published “the Three Lines of Defense in Effective Risk Management and Control” in 2013. The “3LOD” model was successful – likely beyond the IIA’s wildest dreams �...

The 2019 IIA International Conference is now a wrap. Over 2,300 people attended from around the world. Doug was co-chair of programming – seven tracks, five keynote speakers. We heard Richard Dreyfuss channeling...