Audit Committee Resource Center

Audit Committee Resource Center

Since the passage of the Sarbanes-Oxley Act in 2002, audit committees have faced increased regulation and responsibility. This resource center contains the guidance necessary to understand these regulations and promote effective audit committee practices.

Videos and Webinars

What Is the Board's Role in Financial Reporting Oversight? Defining Corporate Culture (CAQ) Critical Audit Matters, Investors, and Investor Relations (CAQ) The Global Company Audit Committee

Events

Cyber-Risk Oversight Certificate Course Directorship Essentials: Compliance and Ethics Directorship Essentials: Risk Oversight The Future of the Boardroom Master Class Virtual Director Professionalism® Virtual NACD Summit 2020

The Audit Committee’s Role and Scope

Implications of COVID-19 on Audit Committees On the 2020 Audit Committee Agenda (KPMG) Auditors Can Help Directors Cope with the Changing Information Landscape The Role of Auditors in Company-Prepared Information: Present and Future (CAQ) 2019 Audit Committee Pulse Survey (KPMG) External Auditor Assessment Tool (CAQ) The Auditor’s Report: Considerations for Audit Committees (CAQ) Audit Committee Guide (KPMG)

The Audit Committee’s Role in Financial Oversight

Governing Through Regulatory Change: A Focus on Financial Reporting, Accounting, Auditing, and Related Governance Matters Case Studies of Hypothetical Reporting Fraud Scenarios (Anti-Fraud Collaboration) Financial Reporting: Getting Behind the Numbers Implications of the New Revenue Recognition Standard Next-Generation Financial Disclosures

The Audit Committee’s Role in Non-Financial Oversight

Audits Involving Cryptoassets (PCAOB) Assessing Corporate Culture (CAQ) ESG Reporting and Non-GAAP Measures in Incentive Compensation Plans Governing Digital Transformation and Emerging Technologies A Board-Level View of Strategic Risks Checking the Box Is Not Enough: How To Sustain an Ethical Corporate Culture 2019 Audit Committee Pulse Survey (KPMG) Linking Nonfinancial Metrics to Strategy and Culture

Develop the Appropriate Board Oversight Structure and Practices

Directors Talk Post-Breach Processes Audit Committee Charter Tool Transforming the Audit Process with Technology Risk Oversight Questionnaire Addressing the Challenges of Expanding Board and Committee Agendas Emerging Technologies: an Oversight Tool for Audit Committees (CAQ) The Role of the Audit Committee Chair (KPMG) What to Look for in an Audit Committee Chair Delivering Compliance and Ethics Oversight

Ensure Effective Management Reporting

Enhancing the Audit Committee Report (CAQ) Updating the Auditor’s Report: Opportunities and Challenges Big Data and the Audit Committee

Understand Recent Changes to Regulations and Standards

Get Up to Speed on Critical Audit Matters (CAQ) Keeping Up with 2019 Regulatory Priorities The Role of the SEC Guidance on the New SEC Rule Regarding the Auditor’s Report Sarbanes-Oxley Act: SEC Standards Relating to Listed Company Audit Committees (SEC) Requirements for Audit Committees: Sections 303A.06 and 303A.07 (NYSE)