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.

• Reviewing and assessing financial statements (PDF 57.2 KB)
• Accounting policies, judgments and estimates (PDF 57.7 KB)
• Narrative reporting and non-GAAP measures (PDF 61.3 KB)

• Oversight of risk (PDF 57.8 KB)
• Assessing internal control systems  (PDF 56.8 KB)
• Fraud and whistle-blowing  (PDF 54.9 KB)

• External audit scope  (PDF 56.2 KB)
• Assessing external audit effectiveness (PDF 57.8 KB)
• Private sessions with the external auditor (PDF 65.1 KB)
• Internal audit scope (PDF 57.5 KB)
• Assessing internal audit effectiveness (PDF 60 KB)
• Private sessions with the head of internal audit (PDF 59.2 KB)

• Self-evaluation (PDF 57.8 KB)
• Chairing an audit committee  (PDF 55.8 KB)
• Getting the right information  (PDF 56 KB)
• Effective audit committee conversations (PDF 58.2 KB)
• Audit committee induction and onboarding  (PDF 59 KB)