General counsel’s checklist of the who, what and when of risk reporting

By Ellen Pekilis ( April 3, 2018, 8:48 AM EDT) -- Audit committees are increasingly challenged to find the right balance between oversight of financial reporting versus broader enterprise risk management (ERM). According to KPMG’s On the 2018 Audit Committee Agenda, more than half of the 800 audit committee members surveyed struggled to find sufficient time to devote to core financial oversight....