| Audit Committee
Roundtable Highlights
KPMG's Audit Committee Institute publishes the
Audit Committee Roundtable Highlights, which provides a
summary of the key issues discussed and national survey results
from KPMG's Audit Committee Roundtables, and may be useful to audit
committees as they focus on improving their oversight process.
The primary distribution method for Audit Committee Roundtable
Highlights is through KPMG's member firm offices. ACI also
distributes electronic copies of the Audit Committee Roundtable
Highlights to corporate directors and officers after the original
document is distributed through our local-office network. Audit
Committee Roundtable Highlights will be distributed electronically
only at the direct request of a corporate director or officer. If
you would like to be added to our electronic distribution list,
please send an e-mail with your name, title, address, and phone
and fax numbers to auditcommittee@kpmg.com.
Fall 2008 Audit Committee Roundtable Report
Recession, Balance Sheet, and Risk Top Audit
Committee Agendas
Monitoring Financial Forecasts, Ensuring Quality Risk
Conversations Key to Effective Oversight
Fall 2007 Roundtable on Audit Committee Effectiveness – Post SOX: Thinking Back, Looking Ahead
While audit committee members today say their committee has
become more effective since Sarbanes-Oxley was enacted five
years ago, increased expectations for governance are causing them
to ratchet-up their expectations of everyone involved in the financial
reporting process—including the audit committee itself. And many
continue to cite key opportunities for improvement.
Spring 2007 – Exploring the Audit Committee’s Role in IT Governance
This 12-page publication highlights key issues, challenges and emerging practices in the oversight of IT governance, as discussed by audit committee members, directors, IT professionals, attorneys, and senior management attending ACI’s 2007 Spring Roundtable Series, Exploring the Audit Committee’s Role in IT Governance.
Hard copies of this publication can be obtained through your local KPMG office.
Fall 2006 – How it All Fits Together: Audit Committee Communications and Coordination with the Board and Other Committees
This 11-page publication provides an overview of emerging trends and leading practices for effective communication and coordination of oversight activities, as discussed by audit committee members and C-level executives in 30 cities around the country during ACI’s Fall 2006 roundtable series. The core question considered in this publication: Does the audit committee receive the information it needs from other committees (and visa versa) to be informed of matters that are pertinent to their oversight responsibilities? Hard copies of this Highlights publication can be obtained through your local KPMG office.
Spring 2006 - Oversight of Risk Management: Considering the Audit Committee's Role and Responsibilities
This 12-page publication provides an overview of the emerging trends and leading practices regarding the audit committee’s oversight of risk management, as discussed by audit committee members and C-level executives during ACI's Spring 2006 roundtable series.
Fall 2005 - Accounting Judgments, Estimates, and Restatements: Implications for Audit Committee Oversight
This 16-page publication provides an overview of the emerging trends and leading practices regarding the audit committee’s oversight of management’s accounting judgments and estimates, as discussed by audit committee members and C-level executives during ACI’s Fall 2005 roundtable series.
Spring 2005 - Enhancing Oversight of Internal
Control Over Financial Reporting: Understanding Challenges, Exploring
Value
This twelve-page publication provides an overview of the emerging
practices regarding the oversight of S-O 404 compliance, as discussed
by audit committee members during ACI's Spring 2005 roundtables series.
Fall 2004 - Exploring Expectations of Audit Committee
Effectiveness
This publication examines the issues that drive audit committee
effectiveness -- including independence, board culture, audit committee
meeting dynamics, tone at the top, and evolving audit committee
relationships -- as discussed during ACI's Fall 2004 roundtable
series.
Fall 2004 - Strengthening Governance and Accountability
in the Not-for Profit Section
This twelve-page publication provides an overview of the key issues
and topics discussed by directors and executives of not-for-profit
organizations at a recent series of roundtables. The participants
explored the implications of the changing corporate governance environment
and the growing pressure to extend Sarbanes-Oxley-like requirements
to not-for-profit organizations.
Spring 2004 -- Oversight
of Auditors: Audit Committee Roundtable Highlights
This twenty-page publication provides an overview of the key issues
and topics discussed by the audit committee members and executives
attending the Roundtable, as they considered the challenges and
opportunities of effectively overseeing a company’s auditors
and the financial reporting process. It also identifies approaches
and practices for audit committees to consider as they work to fulfill
their oversight responsibilities and strengthen the integrity of
the financial reporting process.
Spring 2004 -- Fraud
Risk Considerations: Audit Committee Roundtable Workshop
This eight-page publication provides an overview of the key issues
and topics discussed by the audit committee members and executives
attending the Workshop, and identifies approaches and practices
for audit committees to consider in their efforts to identify and
address fraud-related risks.
Spring 2004 -- Corporate Governance
Reforms: Implications for Not-for-Profit Healthcare: Audit Committee
Roundtable Highlights
This twelve-page publication provides an overview of the key issues
and topics discussed by the audit committee members and healthcare
executives attending the Roundtable, as they discussed the governance
challenges and opportunities non-profit healthcare providers face
in light of the mounting legislative and regulatory momentum to
extend Sarbanes-Oxley-like requirements to this sector.
Fall 2003 -- Audit Committee Oversight of Taxes and Other
Issues
This issue of Audit Committee Roundtable Highlights provides
a summary of the key issues discussed and national survey results
from KPMG's Fall 2003 Audit Committee Roundtables, and may be useful
to audit committees as they focus on improving their oversight process.
This 12-page publication focuses on the audit committee’s
oversight of taxes, including the impact of taxes on financial reporting
from the perspective of compliance, accounting and disclosure. It
also discusses some of the key questions audit committees may consider
posing to management and the independent auditors as part of their
oversight activities. Audit Committee Roundtable Highlights
also provides survey data and information on issues affecting the
quality of the audit committee oversight process including the topics
of audit committee financial experts, whistleblower communications,
and oversight of independent auditors.
Spring 2003 -- Building a Framework
for Effective Audit Committee OversightThis debut of Audit Committee Highlights provides a summary of the key issues discussed and national survey results from KPMG's Spring 2003 Audit Committee Roundtables, and can greatly assist audit committees as they focus on improving their oversight process. This 16-page publication demonstrates that taken together, the overriding messages and participant feedback from the roundtable series point to the vital importance of establishing a sound framework for effective audit committee oversight.
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