• Foreword and Introduction
  • Cover and copyright
  • Foreword
  • Better practice attributes of Audit Committees
  • Table of contents
• 1. Introduction
  • 1.1. Application of the Guide
  • 1.2. Structure of the Guide
  • 1.3. Acknowledgements
• 2. The Audit Committee’s functions and responsibilities
  • 2.1. Risk management
  • 2.2. Internal control
  • 2.3. Financial statements
  • 2.4. Compliance requirements
  • 2.5. Internal audit
  • 2.6. External audit
  • 2.7. Other relevant responsibilities
  • 2.8. Managing the Audit Committee responsibilities
• 3. Membership of the Audit Committee
  • 3.1. Audit Committee membership
  • 3.2. The Audit Committee Chair
  • 3.3. Appointment of Audit Committee members
  • 3.4. Induction of new Audit Comittee members
  • 3.5. Continuing education of Audit Committee members
  • 3.6. Rotation of Audit Committee members
  • 3.7. Transitional arrangements
• 4. Relationships with key stakeholders
  • 4.1. The Audit Committee and the Chief Executive/Board
  • 4.2. The Audit Committee and senior management
  • 4.3. The Audit Committee and other committees
  • 4.4. The Audit Committee and internal audit
  • 4.5. The Audit Committee and external audit
• 5. Conduct of the Audit Committee
  • 5.1. The role of the Chair in the conduct of the Audit Committee
  • 5.2. Committee secretariat
  • 5.3. Audit Committee planning
  • 5.4. Audit Committee meetings
  • 5.5. Managing conflicts of interest
  • 5.6. Access to staff and information
  • 5.7. Audit Committee arrangements in small entities
  • 5.8. Contractual arrangements and remuneration
• 6. Assessment of the Audit Committee’s performance
  • 6.1. Audit Committee performance assessment
• Appendices
  • Appendix 1 - Application and terminology
  • Appendix 2 - Audit Committee legal status and legislative and policy requirements
  • Appendix 3 - Example of an assurance map for Audit Committee use
• Part 2
  • Model Audit Committee charter—FMA entity
  • Model Audit Committee charter—CAC entity
• Part 3
  • Checklists and proforma
  • References

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PDF of Checklists And Proforma [0.5MB]