Publications 2016 Audit Committee Transparency Barometer Tuesday, November 1, 2016 Download PDF The amount of information available to investors on audit committee oversight of the auditor continues to increase significantly, according to the 2016 Audit Committee Transparency Barometer, an annual report issued jointly by the Center for Audit Quality and Audit Analytics. Among...

Publications Help Shape the AICPA’s Cybersecurity Risk Management Initiative Tuesday, September 20, 2016 Download PDF Given the immense scale and complexity of the cybersecurity challenge, every sector of the economy, public and private, has a measure of responsibility for promoting cybersecurity resilience. In response to the challenges posed by cybersecurity threats, the AICPA...

Publications Deterring and Detecting Financial Reporting Fraud Wednesday, October 6, 2010 Download PDF In 2009, the CAQ hosted five substantive discussions on fraud deterrence and detection across the U.S. and in London. Participants in the discussions represented company management, boards of directors, audit committees, internal and external auditors, regulators, investors, academics, and financial...

Published jointly by the Center for Audit Quality and Audit Analytics, the Audit Committee Transparency Barometer presents findings from extensive analysis of audit committee disclosures in proxy statements, measuring the robustness of these disclosures among S&P Composite 1500 companies. Public disclosures are the primary channel through which audit committees can...

  Publications How to Request Case Study Discussion Guides Tuesday, October 10, 2017 Each case study published by the Anti-Fraud Collaboration comes with a companion Discussion Guide that offers a blueprint to help experienced trainers and educators lead an interactive discussion. The Discussion Guides are specially designed for individuals trained in case method teaching,...

Publications Questions on Non-GAAP Measures: A Tool for Audit Committees Tuesday, June 28, 2016 Download PDF Concerns and questions from regulators and investors have grown around the management’s presentation, outside the audited financial statements, of performance metrics that do not conform to Generally Accepted Accounting Principles (GAAP). Questions on Non-GAAP Measures: A Tool...

  Publications, Video Introducing the Kendallville Bank Case Study (Anti-Fraud Collaboration) Tuesday, July 28, 2015 This video introduces the Kendallville Bank Case Study, the third installment in the Anti-Fraud Collaboration’s successful series of case studies. This teaching resource is aimed at helping all members of the financial reporting supply chain deter and detect financial...

Publications The Audit Committee of the Future Monday, June 6, 2016 Download PDF The U.S. approach to audit committee composition has been successful but can be improved, says this CAQ synthesis of observations made at an April 2016 event hosted by the CAQ and the John L. Weinberg Center for Corporate Governance at...