December 6, 2021 CAE Bulletin

In this Issue: Internal Auditors Feel Competent in Core Knowledge Areas But Cite Resource Gaps; AuditBoard Study Shows Internal Auditors Are Ramping Up to Handle New Risks; SEC Increased New Enforcement Actions in 2021, Filing 434 New Cases; Center for Audit Quality Looks at Audit Committee Disclosures in Proxy Statements; PCAOB Approves New 2022 Budget for $310.3 Million, Funding 891 Positions; Board Members Should Be Asking These 5 Questions About Climate Change Issues ; Mishmash of ESG Reporting Frameworks Threatens to Lead to ‘Massive Confusion’ ; Talking to Strangers Can Actually Be Good for You — If You Know How to Do It Right

• CAE Bulletin