{{vm.includesText}}
{{item}}
{{vm.selectText}}
{{ vm.text }}
{{vm.newUser1}} {{vm.newUser2}} {{vm.newUser3}} {{vm.newUser4}}
{{ vm.unknownUser }}
"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
A global survey providing insights to help audit committees sharpen their focus, benchmark responsibilities and strengthen oversight
Read reportUK audit committee members anonymously rate various aspects of audit quality for their organisation’s most recent financial year
Read reportUK 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 reportRegular audit tendering and rotation is now business as usual. This survey explores the perceived risks and benefits of changing the external auditor.
Read reportQuestions audit committees might ask when reviewing and assessing financial statements
Read moreQuestions audit committees might ask when considering accounting policies, judgments and estimates
Read moreQuestions audit committees might ask when considering narrative reporting and non-GAAP measures
Read moreQuestions audit committees might ask when exercising oversight of internal control systems
Read moreQuestions audit committees might ask when considering fraud risk and whistle-blowing processes
Read moreQuestions audit committees might ask when considering the scope of the external audit
Read moreQuestions audit committees might ask when assessing external audit effectiveness
Read moreQuestions audit committees might ask when planning and executing their private sessions with the external auditor
Read moreQuestions audit committees might ask when considering the scope of the internal audit
Read moreQuestions audit committees might ask when assessing internal audit effectiveness
Read moreQuestions audit committees might ask when planning and executing their private sessions with the head of internal audit
Read moreQuestions audit committees might ask when considering the effectiveness of the committee's performance
Read moreQuestions audit committees might ask when considering the propriety of information flows and whether they have access to the right information
Read moreQuestions audit committees might ask when considering the effectiveness of their audit committee conversations
Read moreQuestions to ask when considering the induction and onboarding of new audit committee members
Read moreResources that can be used by audit committees in preparing their own policies, procedures and disclosures
Explore our international Audit Committee Institute network operating in over 40 countries
