|
KPMG's Fraud Survey 2009
More than two-thirds of executives believe combating fraud and misconduct may require improvements in corporate internal control environments.
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.
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.
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.
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-Do’s for Audit Committees 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.
ACI/NACD Audit Committee Member Survey (2007-2008)
In this annual survey (conducted by KPMG's Audit Committee Institute and the National Association of Corporate Directors) audit committee members from across the country share their views on key audit committee issues, including oversight priorities and practices, overall effectiveness, and opportunities for improvement. Key survey findings are highlighted in this 20-page publication. The national survey findings are supplemented by observations and survey results from other recent audit committee forums to help provide further insight into the trends and priorities shaping audit committee practices in the U.S.
A global version of the study captures the key priorities and challenges identified by audit committee members from over 25 countries around the world.
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.
Highlights of the Annual Audit Committee Issues Conference
This publication provides an overview of the issues, perspectives, and priorities driving audit committee agendas, as discussed by audit committee members during ACI’s Annual Audit Committee Issues Conferences.
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.
Audit Committee Insights Digest
KPMG's new 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, will be another source for audit committee members to gain perspectives on important audit committee issues and emerging practices. The Digest is also an excellent way to introduce the electronic publication to audit committee members who are not familiar with it.
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: Higher Education, Charities, and
Other Not-for-Profit Organizations
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.
|
