Audit Committee Resource Exchange | Audit Executive Center | The IIA

Audit Committee Resource Exchange

Because the audit committee is responsible to the board for oversight of management reporting on internal control, and because the internal auditors play a key role in assessing and reporting on risk management and internal controls, these two entities share a healthy interdependence.

The critical connection between audit committee effectiveness and internal auditing mandates that committee members maintain an in-depth understanding of internal audit best practices and how their internal audit activity is functioning.

The resources on this page provide a wealth of information for internal auditors, audit committees, and boards of directors.​

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Featured Resources​

Audit Committee Expectations

​​​​​​​​​​​​​​​​​​​​​​​​​​​Audit Committee Expectations

NACD leaders share insight regarding the top risks worrying audit committee members and give ​advice on how CAEs can help them navigate through their​ concerns to provide positive direction to organizational leaders. Read the Knowledge Brief.

Building an Effective Audit Committee Relationship

Building an Effective Audit Committee Relationship

Understanding emerging risks and communicating them effectively to the audit committee is one of several ways CAEs can help committee members do their job more effectively.  The CAE of FedEx offers advice for ways to expand your relationship with the audit committee and protect the risk environment. Read the Knowledge Brief.

Model Audit Committee Charter

Model Audit Committee Charter

Every day, boards of directors look for ways to provide responsible oversight for organizations and their executiv​e management. This document compiled by IIA Quality Services provides a brief overview of audit committee key responsibilities. Review the mod​el audit committee charter.

​​Additional Audit Committee r​​​esources are premium content for Audit Executive Center All Access members only. All Access members, if you are not already signed in, please sign in to access the resources. Not a member? Learn more about the benefits of AEC membership. ​