Audit committee hot topics
Audit committees feel the impact of blockchain
Blockchain. Everyone's talking about it. Some hold it will just as revolutionary for transactions as the Internet was for information - but not everyone understands its implications. Read more
Cyber security for audit committees
The expectations of audit committees in terms of cyber security are growing. Audit committees have a critical role to play in ensuring that their organisations have robust cyber security defences – not in understanding the minutiae of the technology involved, but in leading governance and policy. Read more
Data and analytics - hindsight to insight to foresight
Audits are changing significantly.The core goals remain but audit tools, execution and results are being transformed and expanded by new capabilities in Data & Analytics (D&A). ACs must stay on top of developments and satisfy themselves that the right questions are being asked and answered by their auditors. Some of these questions are highlighted in this issue. Read more
Crisis readiness and response starts with prevention
Crisis readiness has taken on increased importance and urgency for boards and management teams. Audit committees should probe to determine whether management has a sound system of controls in place to mitigate critical risks and avoid crises. Read more
Global profiles of the fraudster: technology enables and weak controls fuel the fraud
Fraud is a global scourge that harms corporate reputations, costs millions and ruins lives. KPMG has reported on fraud trends for many years. In our third global report, we look at the people who commit fraud, the sorts of fraud they commit and the manner in which the frauds are detected. Read more
The audit report journey
Audit reports continue to evolve. The pace and extent of future change are important issues and the views of audit committee members are very relevant to that debate. The audit report journey puts forward the case for audit committees to consider, and engage with shareholders, about where they should be on the spectrum ranging from meeting the minimum requirements of auditing standards, through to the inclusion in the audit report of graduated findings and detailed audit risk maps. Read more
Disruption: putting the audit committee on high alert
Disruption can affect audit committees in different ways. In some cases – such as cyber security - audit committees may need to become more knowledgeable and more vigilant in their oversight due to the rapid, ongoing evolution of the field. In other areas, such as oversight of reporting and compliance, it is their own approaches and processes that are changing, as complex standards increase regulatory pressure. We look at some of the issues arising from disruptive trends in technology and geopolitics.

Disruptive trends: technology
Disruptive trends: geopolitics
Harnessing the power of cognitive technology to transform the audit
The audit profession and the organizations they serve recognize that a data tsunami is on its way, with today's consumers and businesses producing more data in a year than prior generations produced in their lifetime. This report takes an in-depth look at how advances in cognitive intelligence are being adapted to auditing and how its application can enhance audit quality through greater coverage, deeper analytics and broader perspectives on controls, processes and risks. Read more
Intelligent automation and internal audit – Part 1
Technology is advancing at a staggering pace and is disrupting almost every business and industry. Intelligent automation, is a key opportunity to drive greater value, but also an area of emerging risk. Internal audit has a critical role to play in enterprise-wide intelligent automation programs. It should be part of the development of the organization’s intelligent automation strategy and implementation plan across all three lines of defense. Read more
Intelligent automation takes flight – Part 2
A well-designed risk and governance function helps ensure your intelligent automation program avoids a turbulent flight or a crash landing—that risks associated with the digital transformation are effectively identified, evaluated and mitigated (or in some cases, accepted). Read more
Top 10 in 2018: Considerations for impactful internal audit departments
Competing in a rapidly changing world, companies must grapple with emerging challenges seemingly every day. In an increasingly complex environment, Internal Audit has a crucial role to play to help the organization in managing risks associated with diverse business trends. This publication outlines areas where Internal Audit should focus so it can effectively add value across the organization and maximize its influence on the company. Read more
Enhancing the strategic value of Internal Audit
Executive stakeholders are finding that Internal Audit can, and should, add strategic value in addition to raising compliance standards. Based on the survey conducted by KPMG and IIA UAE, this publication discusses how Internal Auditors can take initiative and broaden their responsibilities to enhance their strategic value that executives are looking for.  Read more
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