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  • Director 360
    This survey, provides a unique perspective on the concerns that boards of directors face around the world, on a variety of corporate governance matters. This year's survey expanded to include topics such as regulatory trends and associated perceptions, cyber security, internal audit, compliance and anti-corruption regulations — among others.
  • The SECs focus on cybersecurity
    In this point of view, Deloitte outlines key considerations arising from the cybersecurity Risk Alert issued by the SEC's Office of Compliance Inspections and Examinations (OCIE). The publication also describes how investment advisers (IAs) can prepare for an OCIE cybersecurity examination and highlights leading practices for IAs to utilize when addressing cybersecurity threats.
  • Heads Up: Navigating next steps after the Year 1 form SD and conflict minerals reporting cycle
    This issue of Heads Up covers findings from Deloitte's analysis of registrants' Year 1 filings under the SEC's final rule on conflict minerals.
  • PCAOB adopts new requirements for auditing related parties, significant unusual transactions, and other matters
    This Heads Up issue discusses the PCAOB’s recently issued and approved Auditing Standard No. 18, Related Parties. The standard is part of a release that also includes amendments to PCAOB auditing standards related to significant unusual transactions, executive compensation, and other matters (collectively, the “new standard”).
  • In Focus: Compliance Trends Survey 2014
    The 2014 Compliance Trends report is a joint effort between Deloitte and Compliance Week to get a sense of the scope and complexity of the modern corporate compliance function.
  • Risk Angles: Five questions on exercising risk oversight
    This edition of Risk Angles answers five questions on how boards of directors can sharpen their focus on risk and takes a closer look at global practices regarding board-level risk committees.
  • Getting on board
    Why business model risk is a strategic risk.
  • As risks rise, boards respond: A global view of risk committees
    How prevalent are board-level risk committees and what factors might be contributing to their use globally? Read Deloitte’s new global research report which examines 400 large public companies in eight countries to find out.
  • Risk intelligent governance: Lessons from state-of-the-art board practices
    To help boards meet rising expectations for improved governance and risk management, this paper takes a closer look at state-of-the-art board practices. These practices focus on six key areas: defining the board's risk oversight role; fostering a risk intelligent culture; approving the risk appetite; helping management incorporate risk intelligence into strategy; assessing the maturity of the risk governance process; and making sure the organization discloses the risk story to stakeholders
  • The value killers revisited
    This study examines the drivers of major value losses from 2003 through 2012. The losses, while distinct, were often driven by similar underlying risks across five major themes.
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