How are audit committees keeping pace with disruptive risk and digital transformation?
Read our UK summary of the latest Audit Committee Pulse survey
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Audit committees can expect their company’s financial reporting, compliance, risk, and internal control environment to be put to the test in 2025 by an array of challenges that have grown and intensified over the past year. We highlight nine issues to keep in mind that audit committees should consider in 2025.
FRC principles for operational seperation of audit practices
Auditor transition: Pulse survey of audit committee chairs
Private sessions: Questions for audit committees
Read & Watch
Surveys
- Audit committee chairs’ survey
- Global audit committee survey
- Survey: Summary
- Audit Tenders: Chairs
- Audit Tenders
2023 FTSE350 audit committee chairs’ survey
Insights into how FTSE350 audit committee chairs are preparing for the forthcoming governance and audit reforms – including thinking about their future assurance needs
Audit Committee Questions
- Reviewing financial statements
- Accounting policies
- Narrative reporting
- Oversight of risk
- Assessing internal control systems
Reviewing and assessing financial statements
Questions audit committees might ask when reviewing and assessing financial statements
Tools and best practice
Resources that can be used by audit committees in preparing their own policies, procedures and disclosures
- Resource 1
- Resource 2
- Resource 3
- Resource 4
- Resource 5
Ensuring the quality of your external audit.
Creating, maintaining and leveraging an effective audit committe
Who to contact
Krishna Grenville-Goble
Director, Inclusion, Diversity and Equity – Board Leadership Centre
KPMG in the UK