Audit Committee Institute in Thailand

ACI Thailand - Across the Board

Across the Board


Across the Board

Across the Board is a useful newsletter directors and audit committee members can refer to. This newsletter serves as an alert to emerging issues relating to financial reporting oversight of risk management and internal control, evaluation of internal and external audit, and significant changes to the practice of audit in Thailand as well as internationally.

Across the Board can be distributed electronically upon request. If you would like to be included in our distribution list, please e-mail your name, title, organization name, address and contact number to


bullet ACI Newsletter NO.7

New approaches to strengthening risk oversight


bullet ACI Newsletter NO.6

Keeping Corporate Fraud In The Cross-Hairs: Tough economic times can Iead good people to rationalize inappropriate behavior


bullet ACI Newsletter NO.5

Audit Committees Intensify Oversight: Focus on ‘Basics’ and Accountability


bullet ACI Newsletter NO.4

Board Performance: Business Risks and Uncertainty
Summary: ACI Newsletter No.4 "Business Risks and Uncertainty". This publication considers critical risks - and key questions - for audit committees as they consider their company's risk profile in the current environment.


bullet ACI Newsletter NO.3

Board Performance: Today's hot topic in corporate governance
Summary: New - ACI Newsletter No.3 - "IFRS Transition - What Audit Committees Should be Asking ?" The latest ACI Newsletter considers the audit committee's oversight of an enterprise's transition to IFRS and some of the questions that audit committee members should be asking about the

changeover project itself

financial reporting impact

broad impact on the enterprise and its stakeholders and implications for the board of

bullet ACI Newsletter NO. 2

Board Performance: Today's hot topic in corporate governance Summary: "What gets measured gets managed – a fresh approach to assessing board performance". The second issue of "Across the Board" discusses a fresh approach to the measurement and assessment of board performance.


bullet ACI Newsletter NO. 1

Information Technology risks rising up audit committees agendas
Summary: Research by KPMG's Audit Committee Institute amongst over 1,300 audit committee members in 25 countries around the world has found that nearly a third (30 per cent) are not satisfied that their commitee spends sufficient time looking at IT risk issues, with a further 59 per cent only "somewhat satisfied".

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