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Key Insights into the 2025 Fraud Landscape
Here’s what boards should know about recent SEC and PCAOB enforcement actions, and how they will impact compliance oversight moving forward.
AuditComplianceDirectorship MagazineOnline ArticleThe Evolving Role of Audit Committees in 2025 and Beyond
The top priorities for audit committees in 2025, as well as the skills committees are prioritizing and the increased importance of internal audit talent.
CybersecurityAudit CommitteeAuditOnline ArticleIs It Time for a New Audit Firm?
The decision requires the board to consider carefully several key factors to minimize disruption, maintain independence, and enhance the overall audit quality.
AuditDirectorship MagazineMagazine IssueRestatement Trends: What Audit Committees Should Know
What lessons the latest restatement trends can offer audit committees to mitigate misreporting.
Audit CommitteeAuditOnline ArticleAI Crisis Preparedness: Key Roles for Boards and Internal Audit
How the board and internal audit can collaborate to plan for potential crises related to emerging technologies such as artificial intelligence.
Artificial IntelligenceAuditOnline ArticleCrisis ManagementThe PCAOB and Investor Protection
Striking the right balance on NOCLAR
Audit CommitteeAuditCenter for Audit QualityComplianceRegulationOnline OnlyYour Audit Committee May Be Due for a Composition Change
Is your audit committee increasingly tasked with the oversight of new risk areas, from cybersecurity to environmental, social, and governance reporting? If so, it may be time to take a fresh look at your audit committee’s structure and practices, according to a new survey and collaborative report from the Center for Audit Quality and Deloitte’s Center for Board Effectiveness.
Audit CommitteeAuditBoard CompositionRiskStrategyWhat’s Keeping Audit Committee Members Up at Night?
As uncertainty and disruption across the global business landscape are intensifying pressures on the risk and control environment in new and unexpected ways, the audit committee’s perspective can serve as a bellwether for the business and the board.
Audit CommitteeAuditRiskRisk ManagementStrategyFall 2021 Risk Oversight Advisory Council Meeting Brief: Boards Need to Prioritize
In the fall of 2021, NACD, with PwC, Sidley Austin, and the Center for Audit Quality, brought together risk and audit committee chairs from Fortune 500 companies to learn more about recent key Delaware Chancery Court decisions, explore gaps in board process and structure in relation to these cases, and examine the implications for board oversight of mission-critical risks.
AuditCompliance, Ethics, and LiabilityD&O LiabilityDelaware CourtsRisk OversightMember-OnlyBraving the Perfect Storm: Board Oversight of Risk in 2023
Global geopolitical, macroeconomic, and environmental disruption abounding in 2023 tests boards’ leadership, particularly in terms of monitoring corporate responses to new stresses and demands. While managing risk on a day-to-day basis falls to corporate management, boards remain responsible for overseeing those efforts and cannot afford to passively exercise their duties in an increasingly interconnected, digital-driven world.
AuditRiskRisk ManagementStrategyThe Top Risks for the Next Decade: A Global Perspective
A global survey of C-level executives and directors, focused on macroeconomic, strategic, and operational risks, highlights their views regarding the disruptive risk landscape over the next 10 years through 2032. Conducted online between September and October 2022, the survey captures insights from 1,304 leaders across multiple industries, with broad geographic representation.
AuditRiskRisk ManagementStrategyMultinational Companies Should Monitor Three Emerging Risk Exposures
Stretched supply chains, high levels of inflation, the conflict in Ukraine, and the COVID-19 pandemic continue to stress economies around the world and significantly affect organization’s risk profiles.
AuditRisk ExposureRisk ManagementStrategyWith Volatility and Rising Interest Rates, Will Some Performance-Based Equity Awards Be Worth the Greater Cost?
Compensation committees and management need to address award valuation and award design at the same meeting and consider performance based long-term awards that are less dependent on theoretical value accounting calculations.
ESGAuditEquityRiskInterest RatesWhen Talent Risk Poses Financial Reporting Risk
Ask these questions to enhance the audit committee's understanding of talent risk.
AuditDirectorship MagazineRiskOnline Only2022 Board Resolution: Take a Closer Look at Fraud Prevention
As the new year begins, it is critical to understand the current fraud environment, probe how fraud could occur in the company, and know how the company proactively manages fraud.
AuditRiskGovernanceImproving Audit Committee Effectiveness
The strength of our public company financial reporting system relies on many stakeholders playing different but interconnected roles in a process designed to provide investors and our markets with high-quality, reliable financial information.
ESGAuditStrategy and RiskRisk OversightStrategyGenerally Neglected Accounting Principles
Mark W. McElroy discusses why and shares 10 unofficial generally accepted nonfinancial accounting principles that organizations should adopt to move toward true sustainability accounting.
AuditAuditor Resilience Contributes to Capital Markets During the Pandemic
One often overlooked contributor to the stability of capital markets is public-company auditors, who are demonstrating their resilience to deliver high-quality audits during the COVID-19 pandemic.
COVID-19AuditWho Benefits from a Revolving Door Between the SEC and Public Accounting Firms?
The turbulent events of the past few weeks and months have brought home a stark reality: Ignoring a risk will not make it go away.
AuditRegulationSecurities and Exchange CommissionOnline OnlyFortune 500 Audit Committee Chairs Discuss COVID-19 Implications
Although the full boardroom is pulling together to address the current fast-moving crisis, audit committees, who are tasked with financial and risk oversight, are focused on these action items.
Audit CommitteeAuditRiskRisk ManagementGovernanceWhy Audit Committees Are So Important During the COVID-19 Crisis
In the current global crisis, maintaining confidence in reported information on the pandemic's impact is critical. Here's what audit committees should keep in mind.
PandemicAudit CommitteeAuditCrisis ManagementRiskRisk ManagementGovernanceLeadershipAuditors Can Help Directors Cope With the Changing Information Landscape
Auditors can help fill existing and growing gaps in assured information.
CybersecurityESGAuditDisclosureShareholder CommunicationGovernanceThe Critical Role of the Audit Committee in Corporate Governance
A private, invitation-only, dinner where audit committee board directors will have the opportunity to share insights and best practices in the evolving landscape of corporate governance with their peers.
AuditEducation & EventsChaptersNorthern California ChapterAudit Committee Coffee Cohort
A fantastic evening of networking with fellow board directors and discussions about the audit committee’s role as companies navigate the dynamic ESG landscape, including ever-expanding disclosure requirements and rising investor expectations. We also covered perspectives on other audit committee top priorities for the year ahead. …
AuditAudit Committee Coffee Cohort
Cybersecurity has been a regular topic of boardroom discussion for some time. But increasingly, new issues related to data and rapidly-advancing technologies are making their way onto board and audit committee agendas …
Audit