Audit Committee: A Guide to Good Practice (3rd Ed.)

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Audit Committee: A Guide to Good Practice (3rd Ed.)

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Description

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

As part of the update, the Internal Audit section now incorporates a diagram showing reporting lines (a) Internal Audit functional reporting on operational matters direct to the Audit Committee via the Chair (b) Internal Audit administrative reporting to the Chief Executive Officer.