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Audit Committee Handbook
Handbook
Highlighting the role of the Audit Committee
Highlighting the role of the Audit Committee
The Audit Committee Institute (ACI) has published a new Global ACI Audit Committee Handbook (PDF, 2.2MB).
This Audit Committee Handbook integrates all insights and leading practices that ACI gathered over the last decade. The handbook articulates the principles underlying the audit committee’s role and provides a vast amount of non-prescriptive guidance to help audit committees and boards gain a better understanding of the processes and practices that help build and sustain effective audit committees. The handbook is supplemented with a complete set of ready-to-use appendices that are intended to provide practical support to audit committees.
A selection of what the book can offer is as follows:
- ACI guiding principles for audit committees reflecting the committee’s ever-increasing workload
- Step-by-step guide on how to approach an audit tender process
- Complete set of audit committee fundamentals, leading practices and ready-to-use tools
- Best practice guidance on audit committee member induction
- Extensive guidance to assist audit committee chairs in their important role
- Risk oversight essentials in the digitalized world
Download
- Audit Committee Handbook (PDF, 2.2MB) October 2017
Appendices
The Audit Committee Handbook also contains a number of appendices that are intended to provide practical support to audit committees. These appendices are available as separate documents in an editable format:
- The global regulatory landscape (DOCX, 30KB)
- Example: audit committee terms of reference (DOCX, 502KB)
- Potential audit committee topics (DOCX, 22KB)
- Audit committee meeting planner (DOCX, 84KB)
- Private session with the auditor (DOCX, 24KB)
- Audit committee self-assessment (DOCX, 39KB)
- Specimen year-end timetable (DOCX, 20KB)
- Example questions around identifying and assessing risk (DOCX, 24KB)
- Example risk summary and register (DOCX, 577KB)
- Internal control and risk management disclosures (DOCX, 37KB)
- Example whistle blowing policy (DOCX, 28KB)
- Internal audit sourcing options (DOCX, 21KB)
- Specimen internal audit plan (DOCX, 35KB)
- Internal audit activities (DOCX, 24KB)
- Specimen internal audit report (DOCX, 44KB)
- Evaluation of the internal audit function (DOCX, 38KB)
- How to conduct an audit tender (DOCX, 229KB)
- Evaluation of the external auditor (DOCX, 35KB)
- Example policy on employment of former employees of the external auditor (DOCX, 20KB)
- Example policy on the provision of non-audit services by the external auditor (DOCX, 41KB)
- Specimen audit management letter (DOCX, 26KB)
- Specimen audit committee statement (DOCX, 141KB)
- Audit committee disclosure checklist (DOCX, 68KB)
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