IIA-Australia Factsheet - Audit Committee In-Camera Meetings

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Author |
IIA-Australia |
Date |
2025 |
Topics Explored |
Internal Audit |
Format |
Factsheet |
Extract/Description |
An in-camera meeting can be defined as: A meeting of decision-makers such as a board of directors or audit committee where sensitive information is discussed without non-members such as management present. It is incumbent on audit committees to satisfy themselves that their organisation has robust and accountable governance and assurance in place that is operating effectively. In-camera meetings can be a valuable tool to assist audit committees achieve this aim. |
Key Points |
|
Relevant Industries |
All |
Level of Assumed Knowledge |
Intermediate |
Aligned to Global Internal Audit Standards |
Yes |