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​CAMs and the Audit Report: Brace for Impact

Online Exclusives Matt Kelly Apr 07, 2021

Internal audit can help assure a smooth approach for critical audit matters.

​Internal and external audit teams alike have entered a brave new world in the last year or so, as critical audit matters (CAMs) arrived as items to be included in the external auditor’s report. Now comes a crucial question: Will CAMs be an asteroid that slams into the annual audit process — or just a meteor shower that breaks up in the atmosphere?

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Matt Kelly

Matt Kelly is an Editor and CEO of, an independent blog about audit, compliance, and risk management issues.