Publications, surveys and resources
+ Survey
+ Insight
+ Publications
Surveys
 The Audit Committee journey - Recalibrating for the new 'normal'
2009 Public Company Audit Committee Member Survey.
M&A Marketplace Survey: A Look at the Financial Landscape in the Year to Come
Smaller deals, divestitures, and those involving distressed assets may be prevalent in the M&A industry.
To Weather the Crisis, Start with the Basics
A Roundtable discussion among key audit committee and board members from across the country focuses on governance and oversight issues currently confronting boards. The Roundtable was co-sponsored by KPMG's Audit Committee Institute, the National Association of Corporate Directors, and Weil, Gotshal & Manges.
Understanding CFO Turnover : Research Indicates CFO Turnover Aligns with Organizational Strategy
According to KPMG's 404 Institute’s research, CFOs often develop one of several distinct skill sets that are typically aligned with certain corporate strategic priorities—growth, business transformation, or cost cutting, for example. As companies’ strategies change, so, too, do their CFOs.
KPMG's Integrity Survey 2008 - 2009
At a time when market confidence and trust are at a premium, KPMG ForensicSM's Integrity Survey 2008-2009 takes an inside look at corporate fraud and misconduct based on firsthand experiences and perceptions of more than 5,000 employees nationally across 13 different industries. Learn what has changed over the years - and what has not.
Insights
Audit Committee Insights International Newsletter - September 2, 2009
Audit Committee Insights International Newsletter - August 26, 2009
Audit
Committee
Insights
International
Newsletter
- August
19,
2009
Publications
Horizon Yearly Magazine
A briefing for audit committee members and finance directors
Issue 7 - August 2009
Issue 6 - March 2009
Issue 5 - October 2008
Issue 4 - March 2008
Issue 3 - December 2007
Issue 2 - June 2007
Issue 1 - January 2007
Rewriting the Textbook on Risk Oversight
A look at emerging ideas and practices in the board's oversight of risk.
Got a Pen? Five Critical Benchmarking Questions
A few key survey questions (and their answers) are likely to trigger an enlightening audit committee/boardroom discussion.
KPMG Releases 2009 Fraud Survey
More than two-thirds of executives believe combating fraud and misconduct may require improvements in corporate internal control environments.
More Focused, Intense Oversight Marks New Era
Mary Pat McCarthy, U.S. vice chair of KPMG, and executive director of KPMG's Audit Committee Institute, writes in the April/May issue of Directorship magazine that audit committees and boards are applying greater focus and intensity to their oversight activities.
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
Ten To-Dos in 2009
ACI’s annual memo points to ten items for audit committees to keep in mind as they consider - and carry out - their 2009 agendas.
Highlights from the 5th Annual Audit Committee Issues Conference
Audit committee and board oversight is very different today than it was a year ago. Survey findings and dialogue from our Annual Audit Committee Issues Conference point to key trends and top concerns driving audit committee agendas in 2009.
Audit Committee Roundup: Adapting to New Economic Realities
2008 Annual Issues Conference Report
Ten To-Do’s for Audit Committees in 2008
This publication points to ten issues (from risk management, to supporting the CFO, to assessing the tone at the top and throughout the organization) that should be considered by every audit committee as they develop their 2008 agenda.
Five Guiding Principles for Audit Committees
Oversight practices that work for one audit committee may not work for another; yet, certain “guiding principles” underline the effectiveness of every audit committee—even as specific oversight practices evolve to address changing risks, regulatory requirements, and corporate governance needs. Newly updated, ACI’s Five Guiding Principles for Audit Committees considers five principles that help ensure oversight practices are applied effectively—that is, by the right people with the right information, processes, and perspectives.
An Approach to Effective Audit Committee Self-Evaluation
Audit committees are faced with increased expectations from many groups, including shareholders, shareholder and governance activists, regulators, the media, and fellow board members. The purpose of this document, An Approach to Effective Audit Committee Self-Evaluation, is to suggest a straightforward evaluation approach for the audit committee based on some of the broad expectations of shareholders, the ultimate group whose interests the board and the audit committee represent. We have based this approach on ACI's Five Guiding Principles for Audit Committees (see above). We encourage the members of the audit committee to consider the elements included in this document, as well as other approaches, and then develop their own tailored approach to evaluating the effectiveness of their audit committee.
Strengthening Governance and Accountability: Not-for-Profit Publication
Strengthening Governance and Accountability: Higher Education, Charities, and Other Not-for-Profit Organizations provides a summary of the impact and application of the Sarbanes-Oxley Act of 2002 to not-for-profit organizations. As stated in the publication, "Sarbanes-Oxley is just one aspect of an emerging consensus that greater attention is required on the broader issue of governance and accountability [in the not-for-profit sector]."
This four-page publication discusses how the provisions of Sarbanes-Oxley and other public company corporate accountability reforms are cascading to private organizations, including not-for-profits. The publication touches upon various views of both the public and private sector devoted to not-for-profit governance, including principles and guidelines from Independent Sector, as well as some specific steps that KPMG believes the boards of not-for-profit organizations should consider as they work to improve their board’s performance and the transparency of their public disclosures.
Audit
Committee
Insights
Digest
KPMG's
Audit Committee Insights
Digest is a compilation
of KPMG commentary that
was included in KPMG's
bi-weekly electronic publication,
Audit Committee Insights,
over the past year. We
believe that the new Audit
Committee Insights Digest,
with its focus on KPMG
commentary, is an excellent
source for audit committee
members to gain perspectives
on important audit committee
issues and emerging practices.
Thai GAAP Insights
Business Codes
The Audit Committee Institute presents a research piece conducted by KPMG in the Netherlands and Erasmus University into Business Codes and their use within the Fortune Global 200 companies.
Considerations relating to the credit crisis
The current turmoil in the financial markets presents all audit committees (not just audit committees of financial services companies) with the critical challenge of understanding how the financial crisis affects their company’s risk profile. From liquidity and access to capital, to fair value and asset impairments, and ultimately, to the adequacy of the company’s processes to manage these and other risks effectively, audit committees are focused on the risks their companies are facing in the current environment. Here are some critical risks—and key questions—that audit committees should consider.
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