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Audit Committee

Guidance and resources for audit committees, helping to facilitate the skills and knowledge required.

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On the 2021 Audit Committee Agenda – 7 issues that you should keep in mind

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Private session with the auditor

Everything you need to know as a member of an audit committee

We’ve come up with a series of key questions on a variety of topics geared specifically toward audit committee members and assembled these into a neat, easy-to-navigate format. Topics that are relevant to audit committees include onboarding, self-assessments, efficient meeting management, responsibilities and regulatory guidelines as well as collaboration with and oversight over both internal and external auditors.

A series of Audit Committee Questions

"The role of the Audit Committee is becoming increasingly demanding in a rapidly changing environment. Good corporate governance, which includes an external audit of the financial statements, is vital in safeguarding one of the most important corporate assets: Trust."

– Reto Eberle, Partner, Member of the Board Leadership Center, KPMG Switzerland


“Comply or explain” – the pragmatic approach to corporate governance

Interview with Dorothée Deuring, non-executive board member and chairs or serves on the audit committees of Axpo Group, Lonza and Elementis (UK)

The abrupt changes that upended the global economy and capital markets this year are having a major impact on both their work as well as corporate governance in general. But an optimistic attitude as well as a candid, transparent approach can help it make the right decisions. In an interview with Prof. Dr. Reto Eberle, Regula Wallimann talks about her audit committee experiences during this exceptional year.

Read the full interview (PDF)

Dorothée Deuring

Cognitive diversity as a key success factor in innovative corporate governance

Interview with Prof. Dr Michèle Sutter-Rüdisser

Today, more than ever, corporate governance demands innovative approaches and solutions. Prof. Dr Michèle Sutter-Rüdisser is an Adjunct Professor at the University of St. Gallen where she heads the Network for Innovative Corporate Governance (NICG). She is also a long-term Visiting Professor for Banking and Insurance at the SDA Bocconi School of Management in Milan, and serves on the board of directors of Helsana Group and Graubündner Kantonalbank as well as on the supervisory board and audit committee of Erste Group Bank AG in Austria. In an interview with Prof. Dr Reto Eberle, Prof. Dr Michèle Sutter-Rüdisser shares her experiences as a scientist, business leader, woman and mother in our changing world.

Read the full interview (PDF)

Prof. Dr Michèle Sutter-Rüdisser

Corporate culture and trust are essential success factors during the crisis

Interview with Regula Wallimann, independent board member and head of the audit committee in various companies

The abrupt changes that upended the global economy and capital markets this year are having a major impact on both their work as well as corporate governance in general. But an optimistic attitude as well as a candid, transparent approach can help it make the right decisions. In an interview with Prof. Dr. Reto Eberle, Regula Wallimann talks about her audit committee experiences during this exceptional year.

Read the full interview (PDF)

Regula Wallimann

Activist shareholders pose new challenge for boards of directors

Interview with Barbara Heller, Managing Partner of SWIPRA Services

Board members are increasingly being expected to cultivate an awareness of their stakeholders’ various demands and to engage in active dialog on topics like sustainability and corporate social responsibility. Success comes to those who can credibly demonstrate the connection between the company’s strategy and these issues. The Coronavirus will only make this situation more obvious.

Barbara Heller is Managing Partner at SWIPRA Services, a service provider that advises companies on all aspects of corporate governance. In this interview with Prof. Reto Eberle, Partner at KPMG Switzerland, she discusses how well companies are succeeding in this.

Read the full interview (PDF)

Barbara Heller, Managing Partner of SWIPRA Services

Board Leadership News

Our newsletter provides cutting-edge insights on current topics and challenges to help board members face today’s boardroom challenges.
In this section, you will find specifically tailored pieces on accounting, reporting and auditing.

Register here to receive the newsletter three times a year.


Enterprise Risk Management – in a time of a global pandemic

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Non-financial reporting as an opportunity for the board of directors

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Audit committees during the coronavirus crisis – Review of the last events and conclusions

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Auditing in focus

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Will goodwill be amortized again under IFRS in the future?

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The (mis)perception of risk maturity

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Global ACI survey 2019 – what is keeping audit committees around the globe awake at night?

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The concept of the IASB’s Disclosure Initiative

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FINMA circular 2013/03 – new rules covering the regulatory audit of financial institutions

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Archive: Audit Committee News (AC News)

The AC News has now been expanded to include topics that are relevant for all board members. This newsletter will now be published three times a year under a new name: Board Leadership News. Explore our archive of past editions of the Audit Committee News:


Corporate Governance – Latest topics:

Private equity’s sustainable promise

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Innovative Finance – Decentralized Ledger Technology supports Crowdfunding

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Active Engagement with External Auditors Makes a Difference

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30 The World of Corporate Governance

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Risk Management & Compliance – Latest topics:

Strategically Managing the Dynamic Risk Landscape

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20 key risks to consider by Internal Audit before 2020

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Corruption: how to protect your company

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Corporate Reporting – Latest topics:

Looking at the future of Finance

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Unleashing the potential of artificial intelligence – from a place of control

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Revised IFRS Conceptual Framework

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Who to contact

Hélène Béguin
Chairwoman of the Board of Directors, Head of National Market Western Switzerland
Reto Eberle
Partner, Member of the Board Leadership Center, KPMG Switzerland