How audit committees and those charged with governance respond to COVID-19
How audit committees respond to COVID-19
The potential global and economic impacts of the pandemic continue to evolve rapidly. Audit Committees and Boards are clearly monitoring the situation. Changes in circumstances will require additional or revised disclosure in filings, which should include material, relevant information for investors as of the date of the periodic filing. This publication contains guidance that touches on six key considerations for audit committees to navigate the pandemic.
The following six key considerations for audit committees to navigate the pandemic will be discussed:
- Financial reporting
- Oversight of external audit
- Internal control over financial reporting
- Information technology including cyber risk
- Oversight of internal audit
- Oversight of taxation matters
The complete article can be downloaded in PDF format below.
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