Audit Committees: A Guide To Good Practice 2nd edition
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An independent audit committee is a fundamental component of good corporate governance. Its objectives and responsibilities are clearly defined and documented in its charter, and it operates under the delegation of authority from the board.
This guide is primarily for directors and audit committees of Australian listed companies. However, directors, boards of management and audit committees of not-for-profit, public sector, and other private sector entities, may also find this guide to be a useful reference.
Audit Committees, 2nd Edition: A guide to good practice is a joint publication from the Auditing and Assurance Standards Board, the Institute of Internal Auditors-Australia and the Australian Institute of Company Directors.
Download the Table of Contents and free sample introductory chapter here.