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GUIDE TO INTERNAL CONTROL OVER FINANCIAL …

GUIDE TOINTERNALCONTROL OVERFINANCIALREPORTINGP lease note that this publication is intended as general information and should not be relied upon as being definitive or all-inclusive. As with all other CAQ resources, this is not authoritative, and readers are urged to refer to relevant rules and standards. If legal advice or other expert assistance is required, the services of a competent professional should be sought. The CAQ makes no representations, warranties, or guarantees about, and assumes no responsibility for, the content or application of the material contained herein. The CAQ expressly disclaims all liability for any damages arising out of the use of, reference to, or reliance on this material. This publication does not represent an official position of the CAQ, its board, or its THE CENTER FOR audit QUALITY The Center for audit Quality (CAQ) is an autonomous public policy organization dedicated to enhancing investor confidence and public trust in the global capital markets.

audit the effectiveness of the company’s ICFR. The Center for Audit Quality has prepared this guide to provide the public with an overview of ICFR. The guide explains what public company ICFR is and describes management’s responsibility for implementing effective ICFR. It also discusses the responsibilities of the audit committee to

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EXTERNAL AUDITOR ASSESSMENT A TOOL

www.thecaq.org

external auditor to be objective and skeptical while still maintaining an effective and open relationship with management. Accordingly, audit committees should be alert to whether management displays a strong preference for or a strong opposition to retaining the external auditor—and follow up as appropriate to understand the reasons.

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