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Audit Committee Institute

The Audit Committee Institute (ACI) provides guidance and resources to audit committees, helping to facilitate the skills and knowledge required.

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Audit Committees Priorities

2019 Global Audit Committee Survey Report on ACs' key priorities, risks and challenges

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Overview of key priorities that audit committees should focus on in 2020 Read

Effective conversations: Questions for audit committees Question

Becoming an audit committee member Watch

External Audit

The Value of Enhanced Auditor’s Reports

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A short guide to audit tendering Read

Evaluating the external audit scope Read

Assessing external audit effectiveness Read

Internal audit

Internal audit: Key risks areas 2021

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Top 10 considerations for impactful internal audit departments Read

Evaluating the internal audit scope Read

Assessing internal audit effectiveness Read

Agile Internal audit

Guidance on applying Agile principles in Internal Audit

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Value of conducting Agile audits within Internal Audit Read

What’s ahead for internal audit departments? Gain practical advice for building next generation internal audit functions. Read

An approach to internal audit which drives impact and insight through data-driven and agile-thinking at a project level. Read

Intelligent Automation and internal audit

Article 3: Embedding automation enabled control activities

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Intelligent automation 4 - Intelligent automation is a critical way for IA to up their game. Read

Intelligent automation 5 - How forward-thinking IA can help their organisation deploy intelligent automation in a sound and strategic way. Read

Fraud

Fraud and whistle-blowing - Audit committee questions

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Recent updates to Singapore whistleblowing protocols Read

Fraud and whistle blowing: Questions for audit committees Read

Supply chain fraud Read

Read & Watch

Financial Reporting Matters 2019

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The future of audit

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Global audit committee survey

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Global Lease Accounting Survey report

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Cyber Security for audit committees

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Article 1: Intelligent automation in Internal Audit

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Article 2: Integrating intelligent automation into governance, risk and controls

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Audit Committee Questions

Reviewing and assessing financial statements

Questions audit committees might ask when reviewing and assessing financial statements

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Accounting policies judgements and estimates

Questions audit committees might ask when considering accounting policies, judgments and estimates

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Narrative reporting and non-GAAP measures

Questions audit committees might ask when considering narrative reporting and non-GAAP measures

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Oversight of risk

Questions audit committees might ask when exercising oversight of risk

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Assessing internal control systems

Questions audit committees might ask when exercising oversight of internal control systems

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Fraud and whistle-blowing

Questions audit committees might ask when considering fraud risk and whistle-blowing processes

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External audit scope

Questions audit committees might ask when considering the scope of the external audit

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Assessing external audit effectiveness

Questions audit committees might ask when assessing external audit effectiveness

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Private sessions with the external auditor

Questions audit committees might ask when planning and executing their private sessions with the external auditor

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Internal audit scope

Questions audit committees might ask when considering the scope of the internal audit

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Assessing internal audit effectiveness

Questions audit committees might ask when assessing internal audit effectiveness

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Private sessions with the internal auditor

Questions audit committees might ask when planning and executing their private sessions with the head of internal audit

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Self-evaluation

Questions audit committees might ask when considering the effectiveness of the committee's performance

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Chairing the audit committee

A look at the characteristics of good audit committee chair

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Getting the right information

Questions audit committees might ask when considering the propriety of information flows and whether they have access to the right information

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Effective audit committee conversations

Questions audit committees might ask when considering the effectiveness of their audit committee conversations

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Audit Committee induction and onboarding

Questions to ask when considering the induction and onboarding of new audit committee members

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Surveys

2019 Global audit committee survey

A global survey providing insights to help audit committees sharpen their focus, benchmark responsibilities and strengthen oversight

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2017 Global audit committee survey

A global survey providing insights to help audit committees sharpen their focus, benchmark responsibilities and strengthen oversight

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2015 Global audit committee survey

A global survey providing insights to help audit committees sharpen their focus, benchmark responsibilities and strengthen oversight

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Global Network

Explore our international Audit Committee Institute network operating in over 40 countries

Who to contact

Lee Sze Yeng
Partner, Head of Audit
Irving Low
Partner, Head of Board & Governance Institute
Lau Kam Yuen
Partner, Head of Risk Consulting