Risk Oversight

With the rapid expansion of emerging risks, boards are reassessing how best to structure board and committee oversight.

Staying attuned to the company’s changing risk profile has put a premium on internal audit being in sync with the audit committee.

Geopolitics and the board, advancing the conversation on climate, financial reporting updates, and staying in sync with internal audit.

The increasing complexity and range of third-party risks poses a significant oversight challenge for boards.

Every business will face unique challenges operating in a global environment, but several basic steps can help boost every board’s effectiveness in helping the company navigate geopolitical risk and opportunities more systematically and cohesively.

The final rules impose significant disclosure requirements that will require more robust oversight by the board.

Insights from the 2023 KPMG Audit Committee Leadership Forum

Aaron Kemp, a director with KPMG Advisory Technology Risk, discusses the risks and opportunities posed by quantum computing.

Priorities for board and audit committee agendas, our chief economist on measuring what matters, and a financial reporting and auditing update.

KPMG Chief Economist Diane Swonk shares her views on GDP and other metrics in today’s more services-based economy.

Eight issues for private company boards to keep in mind as they carry out their 2023 agendas.

Eight issues for audit committees to keep in mind as they carry out their 2023 agendas.

Nine issues for boards to keep in mind as they carry out their 2023 agendas.

Five issues for compensation committees to keep in mind as they consider and carry out their 2023 agendas.

Audit committee oversight of critical alignments—of strategy, risks, incentives, performance metrics, internal controls, and more.

ESG and management’s disclosure committee, evolving expectations of chief audit executives, and conversations on geopolitics, civil rights audits, and the metaverse.

Amid demand for higher quality ESG disclosures, clarifying the role and responsibilities of management’s disclosure committee should be front and center.

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

Author and professor Tyler Cowen shares his views on the biggest mistakes many boards make when it comes to talent searches.

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