Cybersecurity ranks among the top priorities for audit committees, enterprise risk management, and finance and internal audit talent, outside of financial reporting and internal controls, according to ...

On June 22, 2023, the SEC’s Investor Advisory Committee hosted a panel discussion regarding audit committee workload and transparency. The panel was led by James Andrus, with presentations of new ...

NFRA issues circular to strengthen auditor-board communication, aiming to improve audit quality and redefine accountability ...

The audit committee's role is to oversee the financial workings of business and to act as a mediator between a company's management and its external auditors. The audit committee reviews financial ...

Studies of former partners of audit firms that have assumed management positions at audit clients have raised concerns, at least pre-SOX, about potentially lower audit quality, perhaps reflecting ...

The compliance revolution after the passage of the Sarbanes-Oxley Act of 2002 (SOX) was accomplished in large part with the help of the internal control framework of the Committee of Sponsoring ...

To ensure that your committee is up to its mission, you must first define the mission by drafting a strong charter that identifies audit committee functions, authority and responsibilities, along with ...

In today’s world, business can change at the drop of a hat as new technologies and disruptors constantly emerge. To stay ahead of the game, companies, and the executives leading them, cannot stick ...

The past few years have emphasized fundamental organizational changes brought on by the pandemic. Companies are being called to embrace the impacts of digital transformation, monitor rises in cyber ...

provide external, independent, senior-level advice regarding the functioning of audit and oversight in UNHCR review internal and external audit and oversight matters review financial management and ...