About the ACI
Recognising the increasing importance of governance issues, the Audit Committee Institute Ireland (ACI) has been established to serve both audit committee members and all non executive directors to help them to adapt to their changing roles.
Historically, those charged with governance responsibilities have largely been left on their own to keep pace with rapidly changing information relating to governance, remuneration, audit issues, accounting and financial reporting. Supported by KPMG, the ACI provides knowledge to non-executive directors and a resource to which they can turn at any time for information, or to share knowledge.
Our primary objective is to communicate with all senior business people to enhance their awareness and ability to implement effective board processes.
The ACI aims to serve as a useful, informative resource for members in such key areas as:
- Governance, technical and regulatory issues
- Sounding board for enhancing all board committees’ processes and policies
- Surveys of trends and concerns
Trending
Audit Committee Handbook
Leading insights and practices for over a decade
The handbook articulates the principles underlying the audit committee’s role and provides a vast amount of non-prescriptive guidance to help audit committees and boards gain a better understanding of the processes and practices that help build and sustain effective audit committees. The handbook is supplemented with a complete set of ready-to-use appendices that are intended to provide practical support to audit committees.
In the chair series
Our In the chair series offers thoughts and practical insights from Audit Committee Chairs - Focusing on the critical issues facing every board, audit committee, nomination & governance committee and private company boards.
On the agenda series
Audit Committee Magazine
Our Audit Committee Magazine is designed to help keep audit committee members and non-executive directors abreast of developments in areas of corporate governance and related matters.
Read and watch
Thoughts and insights from our local and international Audit Committee Institute colleagues
Audit Committee Questions
17 key questions audit committees might ask when reviewing and assessing financial statements.
- Reviewing and assessing financial statements (PDF, 84KB)
- Accounting policies judgements and estimates (PDF, 90KB)
- Narrative reporting and non-GAAP measures (PDF, 87KB)
- Oversight of risk (PDF, 90KB)
- Assessing internal control systems (PDF, 85KB)
- Fraud and whistle-blowing (PDF, 84KB)
- External audit scope (PDF, 87KB)
- Assessing external audit effectiveness (PDF, 89KB)
- Private sessions with the external auditor (PDF, 81KB)
- Internal audit scope (PDF, 80KB)
- Assessing internal audit effectiveness (PDF, 79KB)
- Private sessions with the internal auditor (PDF, 81KB)
- Self-evaluation (PDF, 88KB)
- Chairing the audit committee (PDF, 80KB)
- Getting the right information (PDF, 96KB)
- Effective audit committee conversations (PDF, 92KB)
- Audit Committee induction and onboarding (PDF, 85KB)
Surveys
Who to contact
Maria Diver
Partner
KPMG in Ireland
Eoin O'Brien
Director
KPMG in Ireland