Audit Committee Matters

Staying in Sync With Internal Audit and the Chief Audit Executive

By Stephen L. Brown and Michael A. Smith


Directorship Magazine

Understanding a company’s strategic and operational risks in an increasingly complex business environment is both a top priority and a top challenge—and internal audit has a vital role to play. Staying attuned to the company’s changing risk profile—including its control environment, culture, and crisis readiness—has put a premium on internal audit being in sync with the audit committee...

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Stephen L. Brown
Stephen L. Brown
is a senior advisor at the KPMG Board Leadership Center.

Michael A. Smith
Michael A. Smith
is a partner and internal audit leader at KPMG LLP.


This article is from the Fall 2023 issue of Directorship.