Critical connections: The CAE and Audit Committee

Michael A. Smith and Stephen Brown of KPMG LLP and Debbie Messemer, a director on public and private company boards, discuss how internal audit can be a valuable asset as directors turn their attention to preparing for a new vision of the future.

Chief audit executives can play a role in helping the board prioritize a heavy agenda to focus attention on the right risks and opportunities. By communicating the issues that are keeping them awake at night to the audit committee, CAEs can provide valuable input to help the committee and the board identify critical areas for discussion and action.