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UK ACI Quarterly


Released four times a year, this publication deals with current ‘hot-topics’ and challenges facing non-executive directors and includes articles and interviews providing invaluable insights from both KPMG specialists and key individuals within the financial world.


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ACI Quarterly 42
Published by: ACI December 2013  UK
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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ACI Quarterly 41
Published by: ACI June 2013  UK
Audit Committee Institute – UK ACI Quarterly Issue 41

In this issue of the ACI Quarterly, KPMG’s Information Protection and Business Resilience Practice discuss Online privacy and customer data: corporate risk or competitive advantage? Next, David Eastwood and Waseem Aslam, KPMG Risk Consulting, examine how a company can prepare itself to handle the occurrence of a critical incident.

Priya Giuliani, KPMG Investigation and Compliance, asks the question Are finance shared service centres adequately managing the risk of fraud? And, Nicola Cobb looks at conflict minerals in the supply chain.

We give a brief overview of the Institute of Internal Auditors’ Guidance for boards and highlight two areas of FRC activity; namely the revised auditing standard and the adoption of lessons from consultation on going concern guidance

We finish this edition of the Quarterly with our regular financial reporting update.

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