As part of the KPMG Board Leadership Center, the Audit Committee Institute (ACI) provides audit committee and board members with practical insights, resources, and peer-exchange opportunities focused on strengthening oversight of financial reporting and audit quality, and the array of challenges facing boards and businesses today—from risk management and emerging technologies to strategy, talent, and global compliance.
Insight
Directors Quarterly: April 2024
A boardroom lens on Gen AI, financial reporting updates, Latino representation on boards, and tapping the value of independent directors
Insight
Quarterly webcast: A Boardroom Lens on Generative AI
A discussion on transformational implications of generative AI—opportunities, risks, and disruptions ahead—and how boards can help their companies navigate the promise and pitfalls of this game-changing technology.
Insight
Q&A with Paul Munter, SEC chief accountant
In a mid-December interview, SEC Chief Accountant Paul Munter shared his views on audit committee expectations and oversight of risk management and the control environment, among other issues.
A practical, user-friendly reference for new and seasoned audit committee members and the management and audit teams who work with them.
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Eight issues for audit committees to keep in mind as they carry out their 2024 agendas.
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Insight
Staying in sync with internal audit and the chief audit executive
Staying attuned to the company’s changing risk profile has put a premium on internal audit being in sync with the audit committee.
Insight
Maintaining critical alignments during disruption and turmoil
Audit committee oversight of critical alignments—of strategy, risks, incentives, performance metrics, internal controls, and more.
Insight
What the Audit Committee expects of the Chief Audit Executive
Stephen Brown of the KPMG Board Leadership Center offers five ways for CAEs to better anticipate the needs of today’s audit committee.
Insight
When talent risk poses financial reporting risk
The “Great Resignation” and the related competition for talent have become a pain point for the audit committee, particularly when it comes to financial reporting risk and controls.
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