CG Guides for Boards in Singapore: Audit Committee Guide 2nd Edition

Singapore Institute of Directors


This is the definitive guide to the roles, duties, challenges and leading practices of ACs. Aimed especially at Singapore-listed companies, the Audit Committee Guide provides comprehensive coverage of the regulatory and practical aspects of the AC’s work. Its contents include:
• The structure and composition of the AC.
• The organisation and conduct of AC meetings.
• The AC’s oversight of risk management and internal controls, including control deficiencies, fraud risks, whistleblowing, data analytics, and interested person and related party transactions
• The AC’s role in relation to internal and external audits, and how it should engage and evaluate the internal and external auditors.
• The AC’s responsibilities with respect to financial reporting, and the significant issues that arise.
• AC-related disclosure requirements.

The Audit Committee Guide has been produced with the support of PwC Singapore, and a review panel of leading practitioners and professionals in the corporate governance field. It is part of a series of Corporate Governance Guides that covers Boards and Board Committees.

It is produced by the Singapore Institute of Directors with the support of the Accounting and Corporate Regulatory Authority, the Monetary Authority of Singapore, and the Singapore Exchange Limited.

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