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Publications, Surveys and Resources
This section provides a library of publications, surveys and other resources that we believe may be useful to audit committee members, other directors and financial executives. The materials are organized by their focus: Canada, United States, international, and special topics, such as oversight of tax risk or fraud risk.
A) Canada
Disclosing the Impact of Adopting IFRS – When and How?
Published by: Audit Committee Institute June 2010 Canada
Reprinted from the 2010-01 issue of Canadian Audit Committee Update, this article explores how an audit committee can become satisfied that the company’s MD&A and other communications are providing investors and other stakeholders with meaningful and timely information about the company's move to IFRS.
Ten To-Do’s for Audit Committees in 2010
Published by: Audit Committee Institute June 2010 Canada
Reprinted from the 2010-01 issue of Canadian Audit Committee Update, this article highlights for audit committees ten to-do’s that may serve as a starting point for reviewing the committee’s agenda and workload for the upcoming year.
Sharpening your focus: Overseeing IFRS conversion through 2010
Published by: Audit Committee Institute November 2009 Canada
Reprinted from the 2009-02 issue of Canadian Audit Committee Update, this article explores the questions audit committees should consider to focus their oversight of the IFRS conversion through 2010 and beyond.
Overseeing IFRS Transition – Implications for CEO/CFO control certifications
Published by: Audit Committee Institute April 2009 Canada
Reprinted from the 2009-01 issue of Canadian Audit Committee Update, this article considers the audit committee's oversight of an enterprise's transition to IFRS and some of the questions that directors should be asking about the possible ramifications for the CEO and CFO certifications throughout this changeover.
IFRS Transition—What Audit Committees Should Be Asking
Published by: Audit Committee Institute June 2008 Canada
Reprinted from the 2008-01 issue of Canadian Audit Committee Update, this article considers the audit committee's oversight of an enterprise's transition to IFRS and some of the questions that directors should be asking.
Canadian Surveys of Audit Committee Members
Published by: Audit Committee Institute annual Canada
Teaming with the Institute of Corporate Directors (ICD), the Audit Committee Institute conducts annual surveys of Canadian audit committee members.
The Transition to IFRS: The past need not be the future
Published by: Audit Committee Institute December 2007 Canada
Reprinted from the 2007-02 issue of Canadian Audit Committee Update, this article focuses on how audit committee members need to consider the changeover to IFRS from the perspective of current financial reporting, similarities and differences moving forward, and accounting policy choices available.
The Transition to IFRS: Implications for the Audit Committee
Published by: Audit Committee Institute 2007 Canada
Reprinted from the 2007-01 issue of Canadian Audit Committee Update, this article considers Canada's upcoming transition to International Financial Reporting Standards from the perspective of the audit committee's role as well as the implications for the board and other board committees.
Shaping the Canadian Audit Committee Agenda
Published by: Audit Committee Institute 2006 Canada
Designed as a reference source to assist audit committees in examining what they are doing, how they are doing it and how they can continue to enhance their effectiveness.
Accountability e-Lert
Published by: Audit Committee Institute occasional frequency Canada
Provides timely notification of new developments in Canadian corporate reporting and governance - and adds insights based on our knowledge and experience.
Canadian Audit Committee Update
Published by: Audit Committee Institute semi-annual Canada
Examines specific issues affecting Canadian audit committees as well as current developments in accounting, auditing and regulatory developments.
B) United States
US edition Audit Committee Insights
Published by: Audit Committee Institute bi-weekly US
Covers issues and topics of interest to audit committee members, corporate officers or others concerned with financial reporting oversight in a US context. Incorporates articles from respected business journals, industry publications and association Web sites.
US Surveys of Audit Committee Members
Published by: Audit Committee Institute annual US
Annually, the Audit Committee Institute and the National Association of Corporate Directors (NACD) seek the views of US audit committee members on key audit committee issues.
C) International
International edition Audit Committee Insights
Published by: Audit Committee Institute bi-weekly International
Covers issues and topics of interest to audit committee members, corporate officers or others concerned with financial reporting oversight in a global context. Incorporates articles from respected business journals, industry publications and association Web sites.
International Survey of Audit Committee Members
Published by: Audit Committee Institute 2006 UK
The global community of Audit Committee Institutes conducted an international survey of audit committee members in 17 countries from November 2005 through February 2006.
D) Special topics
Governance of Tax
Published by: KPMG February 2007 International
The governance of tax is increasingly relevant to boards and audit committees as more investors and other non-owner stakeholders begin to include tax management in their evaluation of the effectiveness of corporate governance.
Tax in the Boardroom
Published by: KPMG 2006 International
This paper distills KPMG's current thinking in this area, and is intended to stimulate discussion at the board level about tax and its oversight and management.
Current Developments: Income Trusts and Real Estate Investment Trusts
Published by: KPMG November 2006 Canada
Provides information and insights to help audit committee members, corporate management and other interested parties in identifying and addressing new tax, regulatory and financial reporting developments that may affect income trusts and REITs.
Fraud Risk Management: Developing a Strategy for Detection, Prevention and Response
Published by: KPMG 2006 International
Provides an overview of fraud risk management fundamentals and spotlights critical practices that organizations have generally found to be effective when tailoring a business-driven anti-fraud program.
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