This is our first cross-sector review of audit committee effectiveness encompassing the corporate, not for profit and public sectors.
It provides insight into the ways in which audit committees can create an effective role within an organisation’s governance structure and understand how they are perceived more widely.
The report is structured into four key issues:
- What is the status of the audit committee within the organisation?
- How should the audit committee be organised and operated?
- What skills and qualities are required in the audit committee members?
- How should the effectiveness of the audit committee be evaluated?