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Audit Committee Handbook
The flagship publication of the UK ACI, this regularly updated Handbook is a concise yet comprehensive guide which provides audit committee members with the essential knowledge they require within their role. Applicable to organisations in either public or the private sectors, this Handbook articulates the principles underlying the audit committee's role and provides non-prescriptive guidance to help audit committees gain a better understanding of the processes and practices that help create effective audit committees. The UK regulatory landscape is explored in Chapter 1 while the composition of the audit committee and the procedures and practices that provide the support and structure necessary to discharge an audit committee's duties, are discussed in Chapter 2. Chapter's 3 to 8 focus on the duties of the audit committee: monitoring the corporate reporting process; monitoring the effectiveness of internal control and risk management systems; monitoring the effectiveness of internal and external audit; and communication with shareholders. The Audit Committee Handbook also contains a number of appendices that are intended to provide practical support to audit committees. Some of these appendices have been made available as separate documents:
Audit committee meeting agenda
Private session with the auditor
Audit committee self assessment
Specimen year-end timetable
Evaluation of the internal audit function
Evaluation of the external auditor
Example policy on employment of former employees of the external auditor
Example whistle blowing policy
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© 2013 KPMG LLP, a UK limited liability partnership, is a subsidiary of KPMG Europe LLP and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative, a Swiss entity. All rights reserved.
KPMG International Cooperative ("KPMG International") is a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.