Role of the Audit Committee
- Date:04 Jan 2011
- Type:Director Q&A
The audit committee plays a key role in assisting the board to fulfil its corporate governance and oversight responsibilities in relation to a company’s financial reporting, internal control systems, risk management systems and the internal and external audit functions. This Q&A covers who has an audit committee, where committee members are drawn from, external and internal audits and finally provides some guidance on typical items to include in audit committee charters.
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