ICAEW’s Audit and Assurance Faculty considers audit committee perspectives on corporate fraud and how it can be better prevented and detected.

What are the key factors behind the emergence of fraud risks and how should organisations ensure their controls are fit for purpose? Two experienced audit committee chairs provide their thoughts.

Further to an April Environmental Audit Committee report, the government confirmed on 16 May that it would consult on implementing a domestic carbon border adjustment mechanism to address carbon leakage.

New guidance issued by CIPFA recommends that local authority and police audit committees include at least two independent members.

A practical guide for audit committees on improving financial reporting.

Assurance maps can be a powerful tool providing great insights for boards, senior management and audit committees. Here the Audit and Assurance Faculty explores the concept of assurance maps and the benefits to various stakeholders.

ICAEW’s Financial Services Faculty has issued guidance to enhance the dialogue between bank auditors and their audit committees.

This report from ICAEW's Audit and Assurance Faculty considers audit committee perspectives on the nature and extent of corporate fraud and what the corporate sector is doing to improve the chances of preventing and detecting it.

What steps can and should audit committees, audit regulators, investors and auditors in the UK take to improve audit quality? This essay from the Audit and Assurance Faculty examines audit quality in terms of ownership, behavioural aspects, and structural drivers.

This report expands our examination to audit committees in a further six EU countries, spread across the centre and south, with various corporate governance traditions and different sized capital markets – namely Belgium, Cyprus, Greece, Malta, The Netherlands and Portugal.

Many players in the financial reporting ecosystem – not just auditors – directly or indirectly influence the quality and reliability of financial reporting and the likelihood that fraud will be prevented or detected.

This webinar will provide attendees with an overview of ICAEWs recommendations for developing an audit and assurance policy, based on proposals included in Brydon’s report on the quality and effectiveness of audit.

In this webinar we will cover three challenges for committees, and practical suggestions for how to work more effectively and efficiently.

The primary objective of this standard is to enhance performance and ensure a consistent approach across audit committees within the FTSE350. By setting out clear expectations and guidelines, the FRC aims to support the delivery of high-quality audits and reinforce public trust in the financial reporting process. The standard will apply to FTSE350 companies.

The KPMG sponsored Audit Committee Institute's website contains a toolkit which is intended 'to serve audit committee members and help them to adapt to their changing role'. The toolkit includes an example meeting agenda and provides checklists for an audit committee to evaluate their internal audit function and to review their external auditors. The Audit Committee Handbook contains further checklists and templates in the appendix.

Audit Committee hub page from Deloitte. Includes surveys such as the Audit Committee disclosure in proxy Statements trends and best practice guidance and tools such as the Audit committee resource guide and the Audit committee brief newsletter.

Ernst & Young network for Non-executive directors and audit committee members. offers networking, technical workshops, thought leadership, guidance and webinars and podcasts.