- Insights for Audit Committees: Implementation of Critical Audit MattersVideo Insights for Audit Committees: Implementation of Critical Audit Matters Wednesday, May 8, 2019 In this May 2019 episode of “Inside America’s Boardrooms,” get insights on critical audit matters (CAMs) from Catherine Ide, CAQ Managing Director of Professional Practice and Member Services. Ide outlines questions that audit committees should ask regarding the identification...May 8th, 2019
Publications, Audit Committee, Auditors, Investors, Audit Quality - Preparing for the New Credit Losses Standard: A Tool for Audit CommitteesPublications Preparing for the New Credit Losses Standard: A Tool for Audit Committees Tuesday, May 7, 2019 Download PDF Preparing for the New Credit Losses Standard: A Tool for Audit Committees is designed to help audit committees exercise their oversight responsibilities as companies implement a new credit losses accounting standard that begins to...May 7th, 2019Publications, Audit Committee, Auditors, Investors
- Fraud and Emerging Tech: BlockchainPublications Fraud and Emerging Tech: Blockchain Thursday, February 27, 2020 By Lucy Wang, CFE, Senior Technical Manager of Anti-Fraud One of the biggest disruptors in digital innovation, blockchain is redefining the future of financial reporting, audit, and risk management. This post, part of an emerging technology series from the Anti-Fraud Collaboration, examines the implications...April 7th, 2019Publications, Audit Committee, Auditors, Company Management, Preparers/Issuers, Anti-Fraud
- Assessing Corporate Culture: A Proactive Approach to Deter MisconductPublications Assessing Corporate Culture: A Proactive Approach to Deter Misconduct Tuesday, March 10, 2020 Download PDF When a corporate scandal occurs and stakeholders seek reasons and root causes, the trail often leads back to problems with the organization’s culture. But what if an organization could get ahead of those crises? Many companies have...March 10th, 2019Publications, Audit Committee, Auditors, Company Management
- Guide to Internal Control Over Financial ReportingPublications Guide to Internal Control Over Financial Reporting Thursday, May 9, 2019 Download PDF Released in 2013 and updated in 2019, this guide provides the public with an easy-to-digest overview of internal control over financial reporting (ICFR), focusing on key ICFR concepts such as the control environment, control activities, reasonable assurance, and the...March 9th, 2019Publications, Auditors, Investors, Policymakers, Audit Quality
- Discussion Document: Monitoring Inflation in Certain Countries, November 2018Publications Discussion Document: Monitoring Inflation in Certain Countries, November 2018 Thursday, December 13, 2018 Download PDF November 27, 2018 In an effort to facilitate greater consistency, the CAQ International Practices Task Force (the “Task Force”) developed a framework for compiling inflation data to assist registrants in monitoring inflation statistics in connection with their determination...December 13th, 2018International Practices Task Force, Meeting Highlights, Publications, Auditors, Policymakers, Preparers/Issuers
- Emerging Technologies: An Oversight Tool for Audit CommitteesPublications Emerging Technologies: An Oversight Tool for Audit Committees Wednesday, December 12, 2018 Download PDF Emerging Technologies: An Oversight Tool for Audit Committees provides a framework and questions that audit committees may ask management and auditors to help inform their oversight of financial reporting as emerging technologies take hold. Leveraging the work of...December 7th, 2018Publications, Audit Committee, Auditors, Company Management, Emerging Reporting Areas
- Critical Audit Matters: Lessons Learned, Questions to Consider, and an Illustrative ExamplePublications Critical Audit Matters: Lessons Learned, Questions to Consider, and an Illustrative Example Monday, December 10, 2018 Download PDF A 2017 standard from the Public Company Accounting Oversight Board established that auditors of large accelerated filers would be required to communicate critical audit matters (CAMs) in their auditor’s reports for fiscal years ending...December 4th, 2018Publications, Auditors, Investors, Preparers/Issuers, Audit Quality
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