With new accounting standards on the horizon, accounting firms under pressure from the Public Company Accounting Oversight Board, and an ever-changing business environment, there are more issues than ever for audit committees to address in 2017.

This issue of The Bulletin suggests 10 top issues for audit committees to consider for the coming year based on Protiviti's interactions with client audit committees, roundtables and discussions with directors, and surveys conducted in 2016. These issues are broken into two categories: financial reporting risk issues and enterprise, process, and technology risk issues.