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Audit Committee Brief — Top issues for audit committees in 2014 (November–December 2013)

Published on: Dec 02, 2013

This edition highlights several issues audit committees may wish to focus on in 2014 to enhance their effectiveness. It provides an overview of developments and resources, along with additional points for audit committees to consider in addressing these topics and determining agenda items:

  • Updated COSO framework
  • Cybersecurity
  • Proposed auditor's reporting model
  • PCAOB Auditing Standard No. 16, Communications With Audit Committees
  • Foreign Corrupt Practices Act
  • Tax reform and regulatory authority spotlight
  • Risk oversight


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