Audit Committee Institute

The Audit Committee Institute (ACI) provides guidance and resources to audit committees, helping to facilitate the skills and knowledge required.

Audit Committee Questions

Cyber security considerations 2022

Eight key cyber security considerations for 2022

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How might climate-related risks impact the financial statements?

Ten questions to help audit committees understand the potential impacts of climate-related matters on financial statements

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Internal Audit’s role in ESG

The same but different: providing objective insights, assurance and advice - on ESG matters

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An audit committee lens on ESG Reporting

Some critical questions for boards and audit committees taking a deeper look at the company’s ESG reporting practices

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Have you considered auditing your organisation’s Sustainability processes?

The rise of sustainability and internal audit’s role in auditing ESG

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Leveraging internal audit to help monitor and assess culture

Recognising internal audit’s skills, capabilities, and stature within the organisation will vary widely by company, the questions outlined in this document help you tackle this challenge.

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Governance, Risk and Compliance solutions and services

Summary of KPMG’s Governance, Risk and Compliance solutions and services

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Oversight of risk

Questions audit committees might ask when exercising oversight of risk

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Assessing internal audit effectiveness

Questions audit committees might ask when assessing internal audit effectiveness

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Getting the right information

Questions audit committees might ask when considering the propriety of information flows and whether they have access to the right information

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Reviewing and assessing financial statements

Questions audit committees might ask when reviewing and assessing financial statements

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Accounting policies judgements and estimates

Questions audit committees might ask when considering accounting policies, judgments and estimates

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Narrative reporting and non-GAAP measures

Questions audit committees might ask when considering narrative reporting and non-GAAP measures

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External audit scope

Questions audit committees might ask when considering the scope of the external audit

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Assessing external audit effectiveness

Questions audit committees might ask when assessing external audit effectiveness

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Self-evaluation

Questions audit committees might ask when considering the effectiveness of the committee's performance

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Effective audit committee conversations

Questions audit committees might ask when considering the effectiveness of their audit committee conversations

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Audit Committee induction and onboarding

Questions to ask when considering the induction and onboarding of new audit committee members

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Surveys

Keeping pace with disruptive risk and digital transformation

2019 Audit Committee Pulse Survey

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The risks and benefits of changing auditors

Regular audit tendering and rotation is now business as usual. This survey explores the perceived risks and benefits of changing the external auditor.

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Calibrating strategy and risk

A global survey to better understand how boards are helping companies calibrate strategy and risk, and where the biggest challenges and concerns lie

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An Evolving Internal Audit Landscape: Beyond conventional compliance

An analysis of the role internal audit is playing among Hong Kong listed companies

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Insights

business people team forming circle

newCircle of Trust: Critical connections between the CAE and the Audit Committee

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tetris

Adapting Agile to internal audit

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programmers examining data on futuristic hologram

The role of finance in environmental, social, and governance reporting (ESG)

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match fire

Internal Audit: Key risk areas 2021

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businessman typing financial data on tablet

Remote auditing for internal auditors

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power tower

Remote governance and controls

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selecting icon on virtual display

COVID-19 Providing Assurance in the “New Normal”

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gliding

Agile Internal Audit - Part II

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developers at work

Enhance Your Internal Audit Capability Through GRC Solutions

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business woman in office meeting

Internal Audit’s role in reviewing the ORSA

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dive into water

Agile Internal Audit

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hand arranging wood block stacking pyramid

Coronavirus and role of internal audit leaders

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figures of workers

KPMG’s Culture and Conduct Assurance Framework

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man on flyboard on water

Are you ready for the next big wave?

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businessman

Calibrating risk oversight

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businessmen and tablet at work place

The value of audit

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Tools and best practice

Resources that can be used by audit committees in preparing their own policies, procedures and disclosures

150 Audit committee best practices

Celebrating 15 years of working together

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Meeting agenda

Pro-forma of an audit committee meeting planner to help board members plan and tailor what gets addressed at each meeting

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Private session

Questions intended to stimulate thought around the type of issues that could be raised with the auditor in a private meeting

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Global Network

Explore our international Audit Committee Institute network

Who to contact

Andrew Weir
Andrew Weir
Senior Partner, Hong Kong
Vice Chairman

KPMG China
David Ko
David Ko
Head of Audit
KPMG China
Frank Mei
Frank Mei
Head of Governance, Risk & Compliance Services, China
KPMG China
Alva Lee
Alva Lee
Head of Governance, Risk & Compliance Services, Hong Kong
KPMG China