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Audit Committees: A guide to good practice

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ISBN/ISSN: 9781876604059

Published in: 2017

Author: IIA-AUSTRALIA, AICD, AUASB


Member: $35.00

Non-Member: $40.00

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The Institute of Internal Auditors – Australia along with the Australian Institute of Company Directors and the Australia Auditing and Assurance Standards Board will launch the third edition of Audit Committees-A Guide to Good Practice.

As part of the update, the internal audit section has now incorporated a diagram showing functional reporting lines of Chief Audit Executive to CEO on administrative matters and directly to the audit committee on operational matters.

Some of the main inclusions from the previous edition are:

• Reference to the IPPF
• Section on internal audit revised with diagram showing reporting lines of internal audit, CAEs and CEO’s with Board and audit committees
• Sections on risk management and internal control, fraud and corruption, compliance and ethics and organisational culture
• Revised sample charter includes working with internal audit
• Revised self-assessment guide with section on internal audit
• Three Lines of Defence Model diagram with explanation
• Key definitional differences between internal and external audit