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What the Audit Committee Should Never Miss

March 18, 2024

During this interactive online event, we discussed the latest developments in audit and corporate governance reform and what they meant for the companies in Emerging Markets and their audit committees.


We considered the growing importance of ESG reporting and how proposed changes to auditing can meet shareholders’ needs and those of other key stakeholders.


Main topics addressed by our panellists were:


1) The most recent trends in Financial Reporting with a particular focus on rapidly evolving Integrated reporting, including non-financial ESG-related matters.

(2) Independent audit of financial statements (including integrated FSs) - What is the most efficient way to interact with external auditors, and where should the audit committee focus?

(3) Risk governance/management and internal controls systems. How the audit committee should

(4) Internal audit (risk-oriented) - Steps, Challenges and Opportunities of switching to Risk-oriented audit.

(5) Whistle-blowing possibilities and fraud risk indicators - What is the right process for establishing risk awareness in the company and how to get early signs of fraud?


The video recording for this roundtable discussion can be viewed below.

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Important Disclaimer: Chatham House Rules apply to this video recording. When a meeting, or part thereof, is held under the Chatham House Rule, participants are free to use the information received, subject to strict restrictions. Under these, the identities of third parties mentioned, event participants, the event speakers or their affiliations may not be revealed.

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