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Staying the Course toward True North
In 2015, the State of the Internal Audit Profession Study explored the operational capabilities -- specifically, risk focus, business alignment, talent and technology - that move internal audit toward True North. In this year's study, we identified a new factor contributing to stronger perceived value - internal Aaudit's ability to help stakeholders navigate disruption.
Leadership matters: Advancing toward true north as stakeholders expect more
This year’s study – which gathered insights from over 1,600 Chief Audit Executives (CAE’s) and their stakeholders, including senior management and board members – confirmed that internal audit functions with very effective leadership perform better and add greater value to the business. However, of those surveyed, 62% expect more value from Internal Audit.
Our study explores the characteristics that define standout leadership and key levers to drive increased value contribution.
Perspectives from New Zealand and Australia
The gap between the business and the traditional IT department is widening. The shadow cloud, the unsanctioned and uncontrolled use of cloud services, has now emerged as today’s equivalent of the shadow IT problem creating both risks and opportunities for business.
Exploring the big cyber questions
This survey of worldwide information security practices aims to understand how executives and industry leaders view current and future challenges related to cyber security.
In essence, it shines the spotlight on what organisations are doing – and plan to do – when it comes to managing the real business risk associated with their information security and data protection.
Finding True North in a period of rapid transformation
PwC’s 2015 State of the Internal Audit Profession Study explores the views of over 1,300 chief audit executives (CAEs), senior management and board members globally to identify opportunities and threats to the function.
The study also provides insight into the skills, behaviours and actions necessary for internal audit to address these and successfully navigate a dynamic business environment.
PwC has conducted a series of surveys of professional investors aimed at maximising the effectiveness of corporate reporting. In our third and final instalment, we look at the ways to build value for professional investors through the use of integrated reporting.
In our second report in a series covering professional investors' views on corporate reporting, we found that they don’t all agree on how companies should lay out their financial statements, but it’s worth experimenting to find the best approach.
With the new IFRS insurance contract standard moving towards finalisation, now is the time to begin preparing implementation plans. How will the new IFRS affect valuations, reported earnings and investor relations? "Ready or not, here it comes?" provides an update on the status of the IASB re-deliberations on the new insurance contracts standard and summarises where to from here.
We've created the Streamlined Annual Financial Report to demonstrate some simple ideas that companies could apply to make their reports less complex and more accessible. The report also highlights areas where the existing accounting regime prevents companies from taking what could be a more effective approach.