Audit Committee Handbook

Hm Treasury

Informations

• Publié par: Sogoz
• Nombre de lectures: 36
• Langue: English

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CONTENTS



Page
3Foreword
Chapter 1 Introduction 5
Chapter 2 Good practice principles for audit committees 7
Chapter 3 The role of the audit committee 9
Chapter 4 Membership, independence, objectivity and 11
understanding
Chapter 5 Skills 13
Chapter 6 Scope of work 15
Chapter 7 Communication 17
Annex A The role of the chair: good practice 19
Annex B Committee support: goo21
23Annex C Model letter of appointment of an audit
committee member
Annex D Model terms of reference for an audit committee 25
Annex E Example core work programme for an audit 29
committee meeting four times a year
Annex F Key questions for an audit committee to ask 31
Annex G Audit committee competency framework 35
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