Audit Committee Guidelines: Improving Accountability and Performance
The Audit Committee Guidelines: Improving Accountability and Performance have been prepared to assist agencies with the establishment and maintenance of audit committees. The guidelines were updated in December 2009, primarily to reflect the new Financial Accountability Act 2009 and Financial and Performance Management Standard 2009. A summary of significant changes has been provided, highlighting the major amendments from the November 2008 guidelines.
The guidelines incorporate example reporting, checklists to assist audit committee members in carrying out their duties and other practical tools. The guideline appendices have also been issued below in Word format so that the example checklists and reporting can be tailored to meet the requirements within each agency.
| Title | Date | File type | Link |
|---|---|---|---|
| Full version | December 2009 | download (305 K) | |
| Appendices (editable) | December 2009 | doc | download (680 K) |
| Summary of significant changes | December 2009 | download (25 K) |
For further information:
Last reviewed 4 October 2010