2019 Global Audit Committee Pulse Survey
A global survey providing insights to help audit committees sharpen their focus, benchmark responsibilities and strengthen oversight
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Audit committee
Views from non-executive directors on what might be on the agenda for audit committees in 2019
Supporting audit committees
"The ACI’s aim is to support you in your role either as an audit committee member or chair. Everything from broad induction guidance when you first take on your role to technical updates, topical deep-dives and the implications of evolving regulation."
Michelle Hinchliffe, UK Head of Audit – KPMG
150 Audit committee best practices
Guide to IFRS for audit committees
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Guide to help smaller listed companies improve financial reporting
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Brexit and financial reporting podcast - uncertainty could impact KPI's
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Emerging technologies: An oversight tool for audit
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AIM Companies: The consequences of choosing different governance codes
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The internal audit code of practice
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Strategic Reporting - new guidance
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The value of audit
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BEIS consults on audit reform
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Disruptive trends: Technology
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Disruptive trends: Geopolitics
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Becoming an audit committee member
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Exposure draft on the FRC Revised Ethical Standard 2019
Read reportAudit quality
UK audit committee members anonymously rate various aspects of audit quality for their organisation’s most recent financial year
Read reportAuditor transition
UK audit committee members look at auditor transition, handover, business impact, the degree to which tender ‘promises’ had been delivered and the challenges of transition
Read reportThe 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.
Read reportAudit Committee Questions
Reviewing and assessing financial statements
Questions audit committees might ask when reviewing and assessing financial statements
Read moreAccounting policies judgements and estimates
Questions audit committees might ask when considering accounting policies, judgments and estimates
Read moreNarrative reporting and non-GAAP measures
Questions audit committees might ask when considering narrative reporting and non-GAAP measures
Read moreAssessing internal control systems
Questions audit committees might ask when exercising oversight of internal control systems
Read moreFraud and whistle-blowing
Questions audit committees might ask when considering fraud risk and whistle-blowing processes
Read moreExternal audit scope
Questions audit committees might ask when considering the scope of the external audit
Read moreAssessing external audit effectiveness
Questions audit committees might ask when assessing external audit effectiveness
Read morePrivate sessions with the external auditor
Questions audit committees might ask when planning and executing their private sessions with the external auditor
Read moreInternal audit scope
Questions audit committees might ask when considering the scope of the internal audit
Read moreAssessing internal audit effectiveness
Questions audit committees might ask when assessing internal audit effectiveness
Read morePrivate sessions with the internal auditor
Questions audit committees might ask when planning and executing their private sessions with the head of internal audit
Read moreSelf-evaluation
Questions audit committees might ask when considering the effectiveness of the committee's performance
Read moreGetting the right information
Questions audit committees might ask when considering the propriety of information flows and whether they have access to the right information
Read moreEffective audit committee conversations
Questions audit committees might ask when considering the effectiveness of their audit committee conversations
Read moreAudit Committee induction and onboarding
Questions to ask when considering the induction and onboarding of new audit committee members
Read moreTools and best practice
Resources that can be used by audit committees in preparing their own policies, procedures and disclosures
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