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Audit committee press

A collection of articles from journals and trade publications on the work and responsibilities of the audit committee.

Trade press articles

The library provides access to a range of articles in full text from leading business, finance and management journals. Access to articles is provided to logged-in ICAEW members, ACA students and other entitled users subject to suppliers' terms of use.

How internal audit helps increase cybersecurity transparency for the board

Article discusses how internal audit can help the board see an accurate picture of cyber risk

Cybersecurity from within

Article discusses internal IT security threats and how these shouldn't be left to the IT department and should b addressed by an organisation's internal controls.

Building strong risk committee relationships

The article discusses the need for companies to establish strong risk committee relationships to successfully resolve the challenges posed by the COVID-19 pandemic.

Working in concert

The article provides insights from several current and former chief audit executives on the key questions that they wish their audit committees would have asked them but never or rarely did.

Adding value 2.0

The article discusses the opportunity for audit functions to rethink how they contribute to the business as internal audit's value proposition expands beyond its traditional assurance boundaries.

Oversight of reputation in riskier times

The article discusses the practice of overseeing the management of reputation risk in riskier times.

Questions on culture

Article looks at several audit committee Frequently Asked Questions (FAQs) which can help guide practioners when assessing culture.

Blockchain and accounting governance

This paper explores blockchain's impact in the areas of assurance and financials reporting and provides guidance for organisations and auditors utilizing blockchain.

Prioritizing the audit committee agenda

Reports in the KPMG 2019 global audit committee survey which states that it is "increasingly difficult" to oversee the major risks on the audit committee's agenda in addition to its core financial reporting oversight responsibilities. Committees should also probe the audit firm on its quality control systems that are intended to drive sustainable, improved audit quality, including the firm's use of new technologies.

Auditing your cyberrisks

Article details how organisations need to look beyond the technologies and focus on the threats' potential impact on their activities. Cybersecurity is a board responsibility and should not be delegated to IT security teams.

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