Table of Contents

A document that helps a company improve its corporate governance by establishing an audit committee.

What are the main responsibilities of the audit committee?

The audit committee has the following responsibilities:

  • Looking over the financial reporting and disclosure process.
  • Monitoring accounting policies and principles along with the internal control process.
  • Keeping a note of external auditors. Specifically overseeing their hiring, performance, and independence.
  • Overseeing how the internal audit function performs.
  • Overviewing regulatory compliances and ethics.
  • Overseeing the performance of the function.
  • Bringing risk management policies and practices to light for discussion with the management.

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