Audit Committee Forum Position Paper 5

ACF Position Paper 5

Guidelines for the Audit Committee's approach to Information Technology Risk

ACF Position Paper 5

Challenges faced by Audit committees are ever increasing and expanding in scope. They are now being called upon to deal with a broad range of issues, and related risks, that go beyond financial statements, reporting and internal controls over financial reporting – the traditional areas of responsibility. IT risk is one of them.

The Audit Committee Position Paper 5 provides guidelines for the Audit committee’s approach to Information Technology Risk. The Position Paper will help Audit Committees better address the IT risks by providing a framework, and also help audit committee members ask the right questions.

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