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2024 Mini-Guide for Audit and Risk Committees (ARCs)

The Singapore Institute of Directors (SID), with the support of PwC Singapore, the Accounting and Corporate Regulatory Authority (ACRA) and Singapore Exchange (SGX) have produced a handy at-a-glance overview to provide an understanding of the focus areas in financial and sustainability disclosures, as well as resources that can help in building capacity and improving the effectiveness of ARCs.

Hot topics that ARCs and directors need to know

  • Liquidity ratios
  • Non-current trade and other receivables
  • Significant advances or prepayments
  • Accounting and financial impact
  • Control and risk management
  • Assurance
  • Connectivity
  • Assurance on sustainability reporting
  • Macroeconomic environment
  • Global unrest
  • Climate change
  • Quality control (QC) reviews and audit inspection findings

2024 Mini-Guide for Audit and Risk Committees

Download (PDF of 692.84kb)

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David Toh

David Toh

Governance, Risk, Controls and Internal Audit Leader, PwC Singapore

Tel: +65 9186 3006

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