Insights
Practical perspectives on governance, risk, internal audit and sustainability.
De Negri Advisory believes the greatest value is created through practical advice that strengthens organisations. Our Insights share practical experience, observations and perspectives developed through working with organisations across governance, risk, internal audit and sustainability.
The Speed Bump Dilemma: Rethinking Controls
Controls are often strengthened when something goes wrong, but more controls do not necessarily mean better risk management. Effective controls should provide appropriate protection for the risks an organisation faces, while remaining proportionate, practical and effective in the environment in which they operate.
Risk Appetite: What Are You Actually Prepared to Accept?
Risk appetite is often treated as a statement rather than a management tool. But a useful risk appetite framework should do more than describe how much risk an organisation is willing to accept, it should help boards and management make better decisions, set meaningful boundaries, and respond before risk becomes a problem.
Governance Is About Better Decisions - Not More Meetings
Good governance isn't about controlling organisations—it's about creating the conditions for consistently better decisions. This article explores governance rigour, decision velocity and where organisations sit on the DNA Decision Landscape.
When Everything Becomes an Enterprise Risk - Nothing Is
Enterprise risk management exists to support better decisions, not bigger risk registers. This article explores why enterprise risk management loses value when every issue is elevated to an enterprise risk, and outlines a practical approach to ensuring risks are managed at the appropriate level to support effective governance and strategic decision-making.
Internal Audit Should Improve Organisations — Not Just Audit Them
Internal audit creates its greatest value when organisations don't remember the report—they remember the improvement. This white paper explores recommendations, improvement opportunities and the characteristics of good internal audit that help organisations create lasting value.