2018 Audit Committee Agenda: Assessing Committee Effectiveness and Obtaining Business Context

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Screenshot of the first page of 2018 Audit Committee Agenda: Assessing Committee Effectiveness and Obtaining Business Context

In a constantly changing environment, it makes good business sense to ascertain whether the committee’s agenda is focused on the appropriate topics and whether committee members possess the requisite experience and expertise to tackle those topics. Audit committee members have to understand the critical risks their organization faces and the context in which they operate in order to effectively discharge their responsibilities for reliable financial reporting.

This article covers the first two of eight recommendations Protiviti has for the 2018 audit committee agenda: periodic assessments of committee effectiveness and obtaining sufficient business context for discharging committee responsibilities.

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