Audit Committee Handbook

Audit Committee Handbook

This Audit Committee Handbook articulates the principles underlying the audit committee's role and provides a vast amount on nonprescriptive guidance to help audit committees and boards gain a better understanding of the processes and practices that help build and sustain audit committees in the current business environment.


It includes guidance to directors and Audit Committees around:

  • ACI guiding principles for Audit Committees reflecting the committee’s ever-increasing workload.
  • Step-by-step guide on how to approach an audit tender process.
  • Complete set of Audit Committee fundamentals, leading practices and ready-to-use tools.
  • Best practice guidance on Audit Committee member induction.
  • Extensive guidance to assist Audit Committee chairs in their role.
  • Risk oversight essentials in the digitalized world.

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