By R. LotanThe Anatomy of Risk
Going beyond likelihood and impact —revealing the anatomy of Risk through ten interdependent components and advanced modeling tools for adaptive risk management.
By R. Lotan
By R. LotanGovernance and Business Continuity: A Strategic Alliance for Resilience
Governance Universe Series – Article 2
By R. LotanGouvernance et Continuité d’Activité : une Alliance pour la Résilience.
Série ‘Univers de la Gouvernance’ _ Article 2
By R. LotanLe Modèle des Trois Lignes : Débattu, Mais Toujours Imbattu
Alors que le Modèle des Trois Lignes continue de susciter de vifs débats au sein de la communauté GRC quant à sa pertinence et son applicabilité, ses détracteurs ont récemment gagné en influence — notamment à la suite de l’annonce faite par le PDG de l’Institute of Internal Auditors (IIA)…
By R. LotanThe Three Lines Model: Debated, But Not Yet Defeated
The Three Lines Model, tweaked to reflect reigning concerns, and responsibilities for risk oversight, ownership, control and assurance.
By R. LotanGovernance Defined: From Historical Roots to Modern Frameworks
The article explores the origins and evolution of the term "governance" from its Latin roots to modern definitions. It examines historical contexts and provides insights from various established frameworks, highlighting key themes such as leadership, performance, and accountability in governance practices across different sectors and times, illustrating its ongoing significance.
By R. LotanThe Governance Universe: A New Series on Sustainable Governance
At SG – Sustainable Governance, we believe that good organizations should not only exist—but continue to exist, thrive, and adapt. In today’s global village marked by uncertainty, technological disruption, and political instability, the concept of governance has never been more relevant.
By R. LotanLe positionnement de l’audit interne dans un dispositif d’Assurance (des) Risques : de l’identification des risques à un pilotage stratégique.
Les auditeurs internes ont pour rôle d’évaluer le design et l’efficacité opérationnelle des contrôles internes, et de communiquer leurs observations à la haute hiérarchie : direction et au conseil d’administration. Ce faisant, s’appuyant sur les mesures d’indépendance et une approche méthodologique, l’audit interne apporte une contribution essentielle au dispositif global…
By R. LotanInternal Audit in the Risk Assurance Puzzle: From Risk Identification to Strategic Oversight.
Internal auditors are tasked with evaluating the design and operational effectiveness of internal controls and reporting their findings to management and the board. In doing so, internal audit contributes a vital piece to the broader assurance landscape—helping stakeholders gain confidence that the organization is progressing towards its strategic objectives.
By R. LotanA Strategic Exit, A Sovereign Entry: The Story of Société Générale Cameroun’s Transition
In 2023, French banking giant Société Générale began a quiet but deliberate retreat from several African markets. This move was part of a broader strategy to refocus on its core European operations and more profitable regions. The group divested from subsidiaries in Congo, Equatorial Guinea, and Chad, signaling a shift in its…
By R. LotanIs Your Internal Audit Communicating for Influence?
The context of business today is often said to be a ‘dynamic risk environment’! Whatever that means, internal audit functions have over time been expected to do more than identify control weaknesses—today, they are expected to influence decisions, shape strategy, and drive value. This weighs more expectations on the internal…
By R. LotanMaha Jouini’s Vision for Ethical AI in Africa: Reclaiming Data Sovereignty and Shaping a Continental Future
Maha Jouini in an AllAfrica article makes a powerful call for Africa to assert its agency in the global AI revolution. She argues that while AI is reshaping economies, identities, and ethics worldwide, Africa remains largely a passive participant in this transformation. The continent is rich in data but lacks…
By R. LotanFoundational principles of the Global Internal Audit Standards: Understand, Act and Conform!
The Global Internal Audit Standards (GIAS) are high on foundational principles… you can say so. Domain II - Ethics and Professionalism of the Global Internal Audit Standards outlines the core principles to which the Internal Auditor and Internal Audit Activity are expected to be aligned: Integrity, Objectivity, Competency, Due Professional…
By R. LotanIntroducing SG Articles
because it is Internal Audit Month, what better way to launch SG than a deep dive into the Global Internal Audit Standards.