This series provides practical and actionable insights, perspectives, and ideas to help audit committees maximize their performance.
To GAAP or non-GAAP? The SEC is watching
The use of non-GAAP financial measures is surging, and the SEC is noticing.
This updated edition is about what audit committees should consider when overseeing a company’s forward-looking earnings guidance.
Oversight of third-party risks
This edition focuses on audit committee oversight of companies' third-party relationships in their "value chain." Those relationships are often fraught with risks.
The audit committee’s role in deterring fraud
This issue highlights methods audit committees can use for deterring fraud, such as bribery, corruption, money laundering, and insider trading.
Cybermetrics: What directors need to know
This edition explains the cybermetrics boards need to know for effective IT oversight.
Dealing with investigations
This edition addresses key considerations related to audit committees’ role in investigations.
Role, composition, and performance
This edition explains why a properly defined role, the right composition, and self-assessments are critical to audit committees.
Overseeing accounting changes
There may be times when a company needs to make an accounting change.
Overseeing external auditors
A fundamental responsibility of the audit committee is to oversee the integrity of the financial statements.
Overseeing internal auditors
Internal audit is one of the resources in the audit committee’s arsenal to help meet today’s high expectations.
Financial reporting oversight
One very important responsibility of an audit committee is oversight of the company’s financial reporting.