The Position Papers, produced periodically by the Forum, aim to provide Board directors and specifically Audit Committee members with basic best practice guidance notes to assist in the running of an effective Audit Committee.

 

ACF Position Papers issued:

• Position Paper 1 (July 2014): Best Practice Guidance Notes for Audit Committees

• Position Paper 2 (May 2015): Interaction of Audit Committee with Internal and External Auditors

• Position Paper 3 (December 2015): The Audit Committee's Role in Control and Management of Risk

• Position Paper 4 (October 2016): Guidelines for the Audit Committee’s assessment and response to the Risk of Fraud

• Position Paper 5 (July 2017): Guidelines for the Audit Committee’s approach to Information Technology Risk

• Position Paper 6 (September 2018): Audit Committee Guidelines for evaluating a whistleblowing system 

• Position Paper 7 (July 2019): Audit Committee Guidelines for the Evaluation of Retirement Obligations

• Position Paper 8 (October 2020): Guidelines for the Audit Committee on Data Protection

• Position Paper 9 (October 2021): Guidelines for the Audit Committee on Business Continuity