ACI's Audit Committee Questions Series is designed to help spark robust audit committee discussions with management and auditors on a range of key risk and governance issues - from assessing the effectiveness of the finance function and the soundness of critical accounting judgments and estimates, to evaluating the performance of internal and external auditors and overseeing risk management and internal control systems.
The audit committee questions and considerations around each topic have been developed in the context of the current business and risk environment - drawing on insights and experiences from ACIs around the world - to support richer discussions and a deeper understanding of each issue. This series is a valuable resource not only for audit committees and other directors, but also for management, auditors, and others who interact with the audit committee and board.
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