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Welcome to the forty-second edition of the UK Audit Committee Institute Quarterly – the publication designed to help keep audit committee members abreast of regulatory matters, company law, accounting & audit issues and changes in the corporate governance arena.
This issue of the ACI Quarterly has an IT and technology focus. We start by looking at the impact of information leaks and the vulnerability of companies to cyber attacks. We then look at cyber crime in the context of wider IT technology risk and the dangers of underinvestment in technology. Our final technology piece addresses the role of IT internal audit and the skills and resources necessary to keep pace in a rapidly changing world.
Looking beyond IT and technology matters, this issue of the ACI Quarterly looks at integrity risk associated with third party business relationships and some of the unique risks associated with joint ventures and other strategic alliances.
We finish this edition of the Quarterly with our regular regulatory update. I encourage all readers to support the ACI. We each fulfil our own role, but by working together to raise awareness and share knowledge we can all help ensure we adopt leading practice in our roles as audit committee members.
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