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Risk in Session

Online Exclusives Sarah Duckwitz, CPA Feb 25, 2020

CAEs and audit committees can use executive sessions to enhance the organization’s risk culture.

Executive sessions should be on the agenda of every audit committee meeting. This means that all members of management leave the room, and the chief audit executive (CAE) has time alone with audit committee members. Executive sessions enable the committee to share risk concerns candidly. Scheduling an executive session at every meeting makes it less unusual when the CAE needs to ask for a session to discuss a specific concern.

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Sarah Duckwitz, CPA

Senior Vice President and Director of Internal Audit, Academy Bank and Armed Forces Bank

Sarah Duckwitz is Senior Vice President and Director of Internal Audit at Academy Bank and Armed Forces Bank.