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Audit committee articles

Articles, feature and reports from the ICAEW on the work and responsibilities of the audit committee.

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Audit quality: how to raise the bar

ICAEW Insights

The long-awaited government consultation paper on changes to the corporate governance and audit system is expected to advance the debate around audit quality. But what steps can and should audit committees, audit regulators, investors and auditors in the UK take now to improve audit quality?

Improve your organisation's level of assurance

Internal Audit Panel September 2019

ICAEW’s Internal Audit Panel has identified eight risk areas where boards and audit committees should be asking themselves whether they are receiving the objective assurance they need amid increased public scrutiny.

How do you know if your audit committee is effective

Audit Committees are playing an increasingly critical corporate governance role in terms of their leadership on financial reporting, internal controls, risk management and the internal and external audit functions.

Smaller Listed and AIM Quoted Companies

Designed to give investors, and other users, the ability to assess the financial integrity of a company, financial reporting and compliance with relevant reporting frameworks is an essential tool for holding management to account. More than this, high quality financial reporting can contribute to a strong and efficient economy by improving transparency and liquidity and thereby lowering the cost of capital.

9 Traits of an effective Audit Committee

Corporate Governance Community Corporate Governance Community Newsletter September 2018

Having an effective Audit Committee is essential for good corporate governance as it leads on financial reporting, internal controls, risk management and external audit functions.

Whistleblowing and the Audit Committee

Having a trustworthy whistleblowing process in place has become increasingly important as more and more high profile whistleblowers come to prominence in the media.

Internal audit - Members opinions

Martyn Scrivens | Mary Hardy Business and Management May 2015

In the February issue of Finance & Management, we published an article by Robin Pritchard, focusing on the need for audit committees to demand more of their internal audit function, and for internal audit to take a more proactive role in the business. Here two veterans of internal audit give their responses.

Part 2 - internal audit for directors

In the second part of this series, Mark Stock now considers some questions that boards and audit committees might ask about their internal audit and compliance functions.

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