Audit Committee Institute

On the 2021 Audit Committee agenda

2019 Audit Committee Pulse Survey

Audit Committee Questions

1 newLeveraging internal audit to help monitor and assess culture
2 Governance, Risk and Compliance solutions and services
3 Top cyber security considerations in 2019
4 Oversight of risk
5 Assessing internal audit effectiveness
6 Getting the right information
7 Reviewing and assessing financial statements
8 Accounting policies judgements and estimates
9 Narrative reporting and non-GAAP measures
10 External audit scope
11 Assessing external audit effectiveness
12 Self-evaluation
13 Effective audit committee conversations
14 Audit Committee induction and onboarding

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.

Governance, Risk and Compliance solutions and services

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

Top cyber security considerations in 2019

Making cyber security an integral part of the company’s broader risk management effort

Oversight of risk

Questions audit committees might ask when exercising oversight of risk

Assessing internal audit effectiveness

Questions audit committees might ask when assessing internal audit effectiveness

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

Reviewing and assessing financial statements

Questions audit committees might ask when reviewing and assessing financial statements

Accounting policies judgements and estimates

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

Narrative reporting and non-GAAP measures

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

External audit scope

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

Assessing external audit effectiveness

Questions audit committees might ask when assessing external audit effectiveness

Self-evaluation

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

Effective audit committee conversations

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

Audit Committee induction and onboarding

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

Surveys

1 newGlobal Audit Committee Pulse Survey
2 The risks and benefits of changing auditors
3 Calibrating strategy and risk
4 An Evolving Internal Audit Landscape: Beyond conventional compliance

Keeping pace with disruptive risk and digital transformation

2019 Audit Committee Pulse Survey

Read report

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

Read report

An Evolving Internal Audit Landscape: Beyond conventional compliance

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

Read report

Insights

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

Senior Partner, Hong Kong
Vice Chairman
KPMG China

Email

David Ko

Head of Audit
KPMG China

Email

Li Fern Woo

Head of Internal Audit, Risk and Compliance Services
KPMG China

Email

Alva Lee

Head of Internal Audit, Risk and Compliance Services, Hong Kong
KPMG China

Email

Back to the top

Audit Committee Institute

On the 2021 Audit Committee agenda

2019 Audit Committee Pulse Survey

Audit Committee Questions

Leveraging internal audit to help monitor and assess culture

Governance, Risk and Compliance solutions and services

Top cyber security considerations in 2019

Oversight of risk

Assessing internal audit effectiveness

Getting the right information

Reviewing and assessing financial statements

Accounting policies judgements and estimates

Narrative reporting and non-GAAP measures

External audit scope

Assessing external audit effectiveness

Self-evaluation

Effective audit committee conversations

Audit Committee induction and onboarding

Surveys

Keeping pace with disruptive risk and digital transformation

The risks and benefits of changing auditors

Calibrating strategy and risk

An Evolving Internal Audit Landscape: Beyond conventional compliance

Insights

newRemote governance and controls

COVID-19 Providing Assurance in the “New Normal”

Agile Internal Audit - Part II

Enhance Your Internal Audit Capability Through GRC Solutions

Internal Audit’s role in reviewing the ORSA

Agile Internal Audit

Coronavirus and role of internal audit leaders

KPMG’s Culture and Conduct Assurance Framework

Are you ready for the next big wave?

Calibrating risk oversight

The value of audit

Tools and best practice

150 Audit committee best practices

Meeting agenda

Private session

Global Network

Who to contact

Explore the Board Leadership Centre