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Audit committees: 150 best practices
Singapore Illustrative Financial Statements 2021
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Audit Committee Questions
- Reviewing and assessing financial statements
- Accounting policies judgements and estimates
- Narrative reporting and non-GAAP measures
- Oversight of risk
- Assessing internal control systems
- Fraud and whistle-blowing
- External audit scope
- Assessing external audit effectiveness
- Private sessions with the external auditor
- Internal audit scope
- Assessing internal audit effectiveness
- Private sessions with the internal auditor
- Self-evaluation
- Chairing the audit committee
- Getting the right information
- Effective audit committee conversations
- Audit Committee induction and onboarding
Reviewing and assessing financial statements
Questions audit committees might ask when reviewing and assessing financial statements
Accounting policies judgements and estimates
Questions audit committees might ask when considering accounting policies, judgments and estimates
Cloud enabled back office
Questions audit committees might ask when considering narrative reporting and non-GAAP measures
Assessing internal control systems
Questions audit committees might ask when exercising oversight of internal control systems
Fraud and whistle-blowing
Questions audit committees might ask when considering fraud risk and whistle-blowing processes
External audit scope
Questions audit committees might ask when considering the scope of the external audit
Assessing external audit effectiveness
Questions audit committees might ask when assessing external audit effectiveness
Private sessions with the external auditor
Questions audit committees might ask when planning and executing their private sessions with the external auditor
Internal audit scope
Questions audit committees might ask when considering the scope of the internal audit
Assessing internal audit effectiveness
Questions audit committees might ask when assessing internal audit effectiveness
Private sessions with the internal auditor
Questions audit committees might ask when planning and executing their private sessions with the head of internal audit
Self-evaluation
Questions audit committees might ask when considering the effectiveness of the committee's performance
Getting the right information
Questions audit committees might ask when considering the propriety of information flows and whether they have access to the right information
Effective audit committee conversations
Questions audit committees might ask when considering the effectiveness of their audit committee conversations
Audit Committee induction and onboarding
Questions to ask when considering the induction and onboarding of new audit committee members
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