CAQ Issues Publication on Management Review Controls

The Center for Audit Quality (CAQ) has released a publication Issues Related to the Assessment of the Effectiveness of Management Review Controls: Roundtable Summary.

The publication summarizes discussions held at a virtual roundtable recently hosted by the CAQ and the Financial Education & Research Foundation. The meeting was held to “obtain the perspectives of preparers and auditors” who had not participated in a research study on management review controls related to internal control over financial reporting.