Audit Committee

Stephen Brown of the KPMG Board Leadership Center offers five ways for CAEs to better anticipate the needs of today’s audit committee.

Midyear observations shaping board agendas, financial reporting developments, getting better at assessing talent, what workers want, and proxy season takeaways.

As boards and their committees continue to calibrate their agendas in response to ongoing disruption and uncertainty, we offer midyear observations to On the 2022 board agenda.

Boards may need to reassess whether their delegation of risk oversight responsibilities is clear, properly aligned, and coordinated.

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.

Board considerations related to the Russia-Ukraine war, developments in climate reporting and oversight, and the global supply chain environment.

The KPMG BLC and Eurasia Group explore systemic and geopolitical factors shaping the global supply chain environment and the move toward sustainable supply chains.

Considerations for boards to weigh and business leaders to monitor.

Nine key considerations to succeed in this substantially changed world

Priorities for board and audit committee agendas, African American representation on boards, and director views on boardroom diversity.

Six considerations for compensation committees as they consider and carry out their 2022 agendas.

Eight issues for audit committees to keep in mind as they consider and carry out their 2022 agendas.

A quarterly update for audit committees on accounting and financial reporting developments, including SEC matters and FASB activity.

Our CEO Outlook, the U.S. economic forecast, climate on the board agenda, board effectiveness, proxy season, diversity disclosure, and more.

A quarterly update for audit committees on accounting and financial reporting developments, including SEC matters and FASB activity.

The inflation question, cybersecurity oversight, the keys to workforce well-being, views on how to innovate boards, and more.

Considerations for refining boardroom cybersecurity and data governance discussions and oversight processes.

Internal audit can provide valuable input to help the audit committee and board identify critical areas for discussion and action as they focus on the risks and opportunities ahead.

This quarter, and in the months ahead, a number of developments impacting financial reporting will need to be front and center for audit committees.

Stephen Dabney and Michael A. Smith of KPMG identify emerging risks for internal auditors to have on their radars.

A library of topical briefings covering a range of challenges and priorities shaping the board, audit committee, and private company governance agendas, including cybersecurity, auditing and accounting, tax issues, sustainability and more.

Eight issues for audit committees to keep in mind as they consider and carry out their 2022 agendas.