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Governance Leadership Centre
Internal audit in the spotlight
28 August 2019 | Tony Rasman
The Hayne Royal Commission and APRA’s Prudential Inquiry into the Commonwealth Bank of Australia (APRA Inquiry) switched the spotlight on internal audit, highlighting the important role the function ...
Auditing the Auditors
1 June 2019
The quality of auditing in Australia is under scrutiny by ASIC and the industry faces growing pressures. So how do directors ensure their board gets the audit right? David Walker explores.
Audit Committees – Improvements needed
13 March 2019 | Kerry Hicks
The operations of Board Audit Committees (BAC) have been criticised of late, most recently in the Hayne Report on the Royal Commission into Misconduct in the Banking, Superannuation and Financial Serv...
Submission to IOSCO on Consultation Report on Good Practices for Audit Committees in Supporting Audi...
24 July 2018
On 24 July 2018 the AICD provided a submission to IOSCO on the Consultation Paper on Good Practices for Audit Committees in Supporting Audit Quality.
Bringing to life the value creation process in corporate reporting
22 February 2018 | Kerry Hicks
The reporting process should be seen as an investment which can bring huge rewards, says Dr Carol Adams.
Board and management
Consultation on international audit-related standard-setting boards
9 February 2018
On 9 February 2018 the AICD responded to the Monitoring Group Consultation Strengthening the Governance and Oversight of the International Audit-Related Standard-Setting Boards in the Public Interest.
Managing relationships with auditors
31 October 2017
The audit function for an organisation is vital to give assurance as to the truth, fairness and compliance with the law and accounting standards of an organisation’s financial statements and as to the...
Role of the Audit Committee
31 October 2017
An independent audit committee is a fundamental component of good corporate governance.
Book review - Audit committees: everything directors need to know
1 August 2017
The recently released AASB, AICD and IIA joint publication on audit committees is the most comprehensive of its kind.
What directors need to know: FY17 financial reporting
12 July 2017 | Aletta Boshoff
While directors are not expected to be accounting experts, they play an important role in ensuring the accuracy and quality of annual financial reports. Aletta Boshoff, IFRS Advisory Specialist at BDO...