Issue 1/March 2003

Topics:

• Audit Committee principles
• The advantages of introducing an Audit Committee
• The internal audit as an extension of the Audit Committee
• The responsibility of the board

Issue 2/June 2003

Topics:

• Editorial 
• The independence of the auditor  
• Information obligations and rights in the board of directors 
• Key findings of the Audit Committee Round Tables, spring 2003
• Fitness Check for directors 
• Creative accounting (part I)
• Events organised by KPMG's Audit Committee Institute

Issue 3/September 2003

Topics (this issue with main topic "Risk Management"):

• Risk Management as Duty of the Audit Committee
• The Audit Committee as Sponsor of Risk Management
• Enterprise Risk Management
• IT Risk Management from the Perspective of Corporate Governance
• Basel II Accord - Impact on the Economy
• Prevention of economic crime - Raising the red flag in time
• Current Developments in the International Financial Reporting Standards (IFRS)
• Accounting Issues: Creative Accounting - Most Frequent Forms

Issue 4/December 2003

Topics:

• Sarbanes-Oxley: a new trend?
• Evaluation of audit firms - guidelines for Audit Committees
• An approach to effective self-assessment by the Audit Committee
• The Secretary of the Audit Committee responsibilities and requirements
• Accounting Issues: Creative Accounting - protecting stakeholders
• Key Findings of the Audit Committee Roundtables held in autumn 2003