Audit Committees & Board of Directors

Resources for Board and Audit Committee Members
The Audit Committee: A Holistic View of Risk. This brochure provides perspectives on enterprise risk management (ERM) and clarifies the value internal auditing brings to the ERM process.

Audit Committee Effectiveness - What Works Best, 3rd Edition. "Audit Committees: Are You in Compliance?"

Audit Committee: Purpose, Process, Professionalism, 2006 (PDF, 392 KB). This brochure clarifies what it takes for audit committee members to be responsible, knowledgeable, and effective. A PowerPoint presentation is also available: Audit Committee: Purpose, Process, Professionalism, 2006 (PPT, 270 KB).

Audit Committee: Discussions on Performance, 2006 (PDF, 61 KB). A short self-assessment tool designed to steer thought-provoking discussions on the performance of the audit committee.

20 Questions Directors Should Ask About Internal Audit, 2004 (PDF 675 KB).
Available in French (PDF, 519 KB)

Audit Committee Self-Assessment Guide (PDF 419KB). A tool for assessing an audit committee's performance. The tool is beneficial for auditors and audit committees.

KPMG's Audit Committee Institute -- 2005-2006 ACI/NACD Audit Committee Member Survey

Tone at the Top. The IIA's corporate governance newsletter

Professional Practices Framework. The IIA's blueprint for the profession that offers practitioners a full range of internal audit guidance, including the Standards, Code of Ethics, practice advisories, and development and practice aids.

IIA Bookstore - Audit Committees and Governance. Provides a list of bookstore publications.

Internal Auditing: Adding Value across the Board. Showcases internal auditing's relationships with management and the board.

Sample Charters
Internal Audit Department Charter

Audit Committee Charter. A sample audit committee charter that captures the best practices used today and complies with the requirements of the Sarbanes-Oxley Act and the U.S. Stock Exchanges.

Model Audit Committee Charter (Word, 112KB)

Additional Information
Audit Committee Presentation (PDF 1048KB). Discusses the effective and essential relationship between the Internal Audit Group and the audit committee.

Tools and Resources for Corporate Governance Initiatives and Current Legislation. A comprehensive list of tools and associated links.

The Sarbanes-Oxley Act of 2002: Effect on Audit Committee Meetings at Publicly Traded Companies (March 2004)

In addition to the resources listed above, we recommend you visit The IIA Web site periodically and use the search function to identify resources that will help in your research efforts.

Quick Search Advanced Search Site Map IIA Popular Pages CIA Exam Content CFSA Individual Memberships Code of Ethics Information Technology Contact Information For more information, or if you have a question related to guidance or advocacy, please e-mail guidance@theiia.org, or call +1-407-937-1100.		Home / Professional Guidance / Standards and Practices / Additional Resources / Audit Committees & Board of Directors Audit Committees & Board of Directors Resources for Board and Audit Committee Members The Audit Committee: A Holistic View of Risk. This brochure provides perspectives on enterprise risk management (ERM) and clarifies the value internal auditing brings to the ERM process. Audit Committee Effectiveness - What Works Best, 3rd Edition. "Audit Committees: Are You in Compliance?" Audit Committee: Purpose, Process, Professionalism, 2006 (PDF, 392 KB). This brochure clarifies what it takes for audit committee members to be responsible, knowledgeable, and effective. A PowerPoint presentation is also available: Audit Committee: Purpose, Process, Professionalism, 2006 (PPT, 270 KB). Audit Committee: Discussions on Performance, 2006 (PDF, 61 KB). A short self-assessment tool designed to steer thought-provoking discussions on the performance of the audit committee. 20 Questions Directors Should Ask About Internal Audit, 2004 (PDF 675 KB). Available in French (PDF, 519 KB) Audit Committee Self-Assessment Guide (PDF 419KB). A tool for assessing an audit committee's performance. The tool is beneficial for auditors and audit committees. KPMG's Audit Committee Institute -- 2005-2006 ACI/NACD Audit Committee Member Survey Tone at the Top. The IIA's corporate governance newsletter Professional Practices Framework. The IIA's blueprint for the profession that offers practitioners a full range of internal audit guidance, including the Standards, Code of Ethics, practice advisories, and development and practice aids. IIA Bookstore - Audit Committees and Governance. Provides a list of bookstore publications. Internal Auditing: Adding Value across the Board. Showcases internal auditing's relationships with management and the board. Sample Charters Internal Audit Department Charter Audit Committee Charter. A sample audit committee charter that captures the best practices used today and complies with the requirements of the Sarbanes-Oxley Act and the U.S. Stock Exchanges. Model Audit Committee Charter (Word, 112KB) Additional Information Audit Committee Presentation (PDF 1048KB). Discusses the effective and essential relationship between the Internal Audit Group and the audit committee. Tools and Resources for Corporate Governance Initiatives and Current Legislation. A comprehensive list of tools and associated links. The Sarbanes-Oxley Act of 2002: Effect on Audit Committee Meetings at Publicly Traded Companies (March 2004) In addition to the resources listed above, we recommend you visit The IIA Web site periodically and use the search function to identify resources that will help in your research efforts.