- Your Role in Sustaining a Culture That Deters Fraud - Presentation SlidesPublications Your Role in Sustaining a Culture That Deters Fraud – Presentation Slides Wednesday, April 16, 2014 Download PDF ...March 6th, 2016
Publications, Audit Committee, Auditors, Investors, Policymakers, Anti-Fraud - The CAQ Approach to Audit Quality IndicatorsPublications The CAQ Approach to Audit Quality Indicators Tuesday, April 1, 2014 Download PDF Released in April 2014, the CAQ Approach to Audit Quality Indicators represents a two-year effort by the Center for Audit Quality, with its member firms, to develop perspectives regarding which indicators of audit quality may be most relevant and...March 4th, 2016Publications, Audit Committee, Auditors, Investors, Policymakers, Audit Quality
- Kendallville Bank Case StudyPublications Kendallville Bank Case Study Tuesday, July 28, 2015 Download PDF The Kendallville Bank Case Study explores potential material fraud at a fictitious regional bank. With a fact pattern revolving around the questionable accounting decisions of a star executive, this hypothetical scenario is designed to foster a greater understanding of the importance to...July 28th, 2015Case Study, Publications, Academics, Audit Committee, Auditors, Company Management, Anti-Fraud
- The Evolving Role of Audit Committees in 2025 and BeyondIn an increasingly complex regulatory environment, and as organizations address new and ongoing challenges, the responsibilities of audit committees continue to grow. These growing responsibilities are the focus of the 2025 Audit Committee Practices Report, a collaboration between the Center for Audit Quality (CAQ) and Deloitte’s Center for Board Effectiveness, which...March 12th, 2025Blog Post, Audit Committee, Audit Quality, Emerging Reporting Areas
- Audit Committee Insights | January/February 2025As the end of February approaches, the end of winter is in sight. This may be good news if you are in a cold climate and prefer warmer temperatures. Or perhaps you are a skier who will miss the snow (just kidding…ski season is also busy season; we accountants don’t...February 25th, 2025Newsletter, Audit Committee
- Analyzing S&P 500 Companies’ 10-K Disclosures: Climate and AIAdvances in technology and investor demand for climate-related information continue to transform the corporate reporting landscape. As Senior Director of Professional Practice at the Center for Audit Quality (CAQ), I lead advanced technical and policy-oriented projects to identify, develop, and seek consensus on issues affecting the public company auditing profession. We...February 24th, 2025Blog Post, Audit Committee, Auditors, Investors, Policymakers, Emerging Reporting Areas, ESG
- 2025 Audit Committee Practices ReportAudit Committee Effectiveness: A Webinar Series | Episode 7 Welcome to Audit Committee Effectiveness: a webinar series brought to you by the Center for Audit Quality and the National Association of Corporate Directors. The series explores key takeaways and insights from leaders in the financial reporting ecosystem alongside resources developed to...February 24th, 2025Event, Video, Webinar, Audit Committee
- Cybersecurity, Enterprise Risk Management, and Meeting Effectiveness Are Top Priorities for Audit Committees, According to Deloitte, Center for Audit Quality SurveyAI governance rose on the list of issues committees are considering NEW YORK, Feb. 12, 2025 — As digital threats continue to mount across industries, cybersecurity remains the top priority for audit committees at public companies, outside of financial reporting and internal controls, according to survey findings released in the “Audit...February 12th, 2025Audit Committee, Auditors, Investors, Policymakers, Audit Quality, Cybersecurity, Emerging Reporting Areas, ESG, Press Releases
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