Audit Committee

Audit Committee

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


Critical Audit Matters, Investors, and Investor Relations (CAQ) The Global Company Audit Committee


Cyber-Risk Certificate Course Director Professionalism® Fit for the Future Global Board Leaders' Summit Master Class

Understanding the Audit Committee’s Role and Scope

Auditors Can Help Directors Cope with the Changing Information Landscape Directors Quarterly: April 2020 (KPMG) 2019 Audit Survey (KPMG) Audit Committee Guide (KPMG) Board’s-Eye View of Data and Analytics (KPMG) The Auditor’s Report: Considerations for Audit Committees (CAQ) Providing Oversight of the Independent Auditor Audit Committee Onboarding (KPMG)

Understanding the Audit Committee’s Role in Financial Oversight

Case Studies of Hypothetical Reporting Fraud Scenarios (Anti-Fraud Collaboration) Financial Reporting: Getting Behind the Numbers Implications of the New Revenue Recognition Standard Considering the Audit Committee’s Disclosures (KPMG) Next-Generation Financial Disclosures

Understanding the Audit Committee’s Role in Non-Financial Oversight

ESG Reporting and Non-GAAP Measures in Incentive Compensation Plans Governing Digital Transformation and Emerging Technologies A Board-Level View of Strategic Risks 2019 Audit Survey (KPMG) Linking Nonfinancial Metrics to Strategy and Culture

Developing the Appropriate Board Oversight Structure and Practices

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 Model Audit Committee Charter (IIA) Key Committee Succession Planning The Board and Audit Committee Roles in Compliance Oversight

Ensuring Effective Management Reporting

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

Understanding 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)