Audit committees continue to face crowded agendas and increasing complexity as we look forward into 2015. Many audit committees retain responsibility for making inquiries regarding the company’s risk assessment process and risk management capabilities.

Based on our interactions with client audit committees, roundtables we’ve conducted, and discussions with directors at conferences and other forums, we have developed an agenda with 10 items for audit committees to consider for the coming year. In this issue of The Bulletin, we detail the 10 items in our proposed agenda relating to enterprise, process, technology, and financial reporting issues.