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The role of the audit committee Center for April 2018 ...

The role of the audit committeeA pril 2018 Center forBoard Effectiveness2 The role of the audit committeeOversight of financial reporting and related internal controlsReview of filings and earnings releasesRisk oversightOversight of the independent auditorEthics and complianceOversight of internal auditOther interactions with management and the boardAudit committee external communications3 Role of the audit committeeThe role of the audit committeeAs an audit committee member, it is important to understand the rules relevant to your role. This section provides an overview of an audit committee s responsibilities in overseeing financial reporting and related internal controls, risk, and ethics and compliance. It also discusses the committee s role in overseeing the internal and independent auditors, as well as how the committee may interact with other members of management and external stakeholders.

committee’s responsibilities in overseeing financial reporting and related internal controls, risk, and ethics and compliance. It also discusses the committee’s role in overseeing the internal and independent auditors, as well as how the committee may interact with other members of management and external stakeholders.

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