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Prism Briefing – The Audit Committee

19 October 2017

An examination of the role, composition and work of the audit committee

This Prism briefing examines the role, composition and work of the audit committee and how it assesses the effectiveness and integrity of an organisation’s internal control and external reporting, its relationship with auditors and finally, how it assesses its own work.

The work of audit committee is a fundamental component of the corporate governance arrangements of every quoted company and in the, nearly, 10 years following the financial crisis of 2008-9, all aspects of the audit committee’s role have come under scrutiny.  The Financial Reporting Council (FRC) and other regulatory bodies have been prolific in issuing guidance on how audit committees should fulfil their duties.

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