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  • What is the Audit Committee Institute (ACI)?

    The Audit Committee Institute (ACI) provides guidance and resources to audit committees, helping to facilitate the skills and knowledge required. How are audit committees keeping pace with disruptive risk and digital transformation? Read our UK summary of the latest Audit Committee Pulse survey

  • What is the Audit Committee guide?

    The Guide is intended to be a practical, user-friendly reference for both new and seasoned audit committee members, and for the management and audit teams who work with the audit committee.

  • What risks does an audit committee focus on?

    In general, in addition to financial statement and disclosure risks, the audit committee may focus on one or more of the following risks: Legal/regulatory compliance, including Foreign Corrupt Practices Act risk.

  • What is a cybersecurity Audit Committee?

    Audit committees can play a pivotal role in helping to ensure robust discussions around IT and privacy risk generally, and cybersecurity in particular. The chief information security officer should provide regular reports to the board on these risks in business terms and using language that is not overly technical.


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Audit Committee Institute
On the 2019 audit committee agenda

On the 2019 audit committee agenda

The Audit Committee

The Audit Committee

On the 2020 audit committee agenda

On the 2020 audit committee agenda