The Audit Committee Toolkit articulates the principles that underlie the audit committee’s role and provides non-prescriptive guidance to help audit committees gain a better understanding of the processes and practices that help create effective audit committees. The principles are considered best practice guidance and can be adapted and applied to a broad range of entities.

The South African regulatory landscape is explored in Chapter 1, while the composition of the audit committee and the procedures and practices that provide the support and structure necessary to discharge an audit committee’s duties effectively are discussed in Chapter 2.

Chapters 3 to 8 essentially focus on the statutory duties of the audit committee: monitoring the corporate reporting process; monitoring the effectiveness of internal control and risk management systems; monitoring the effectiveness of internal audit; and external audit; and communication with stakeholders.

The Audit Committee Forum (ACF) believes that this publication provides practical guidance to audit committees for identifying and achieving their objectives and adding value to their board of directors, the entities and stakeholders.

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Reference: ACF Toolkit
Bankers: ABSA
Account Name: KPMG Inc – JHB Main
Account No: 4051170226
Branch Name: ABSA Mid Corporate Sandton
Swift code: ABSAZAJJ
Branch code: 632005
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