Published: September 2020
Sector: State and local government entities

Effective audit committees can catalyse better governance in an entity. They provide insight from their experience, and promote accountability, integrity, and transparency.

Our better practice guide provides key questions for audit committees to consider, related to committee leadership, role, membership, meetings, and approaches for ensuring continuous improvement.

This guide summarises our insights from our report Effectiveness of audit committees in state government entities (Report 2: 2020–21). In our report, we suggest actions for all audit committees to consider.

We also share insights via our blog on: The role of audit committees in financial reporting, and You have an audit committee, but is it effective?