Protiviti's "Setting the 2021 Audit Committee Agenda" - which includes suggested agenda topics for 2021 - is accompanied by this helpful non-exhaustive outline of audit committee self-assessment questions that companies may tailor to their specific circumstances covering the areas of committee composition and dynamics; committee charter and agenda; oversight of internal controls, financial reporting, and risk; oversight of the finance and internal audit functions and the external auditor; business acumen; corporate culture; executive sessions; committee effectiveness; and member orientation and education.
Access additional resources (including self-assessment resources) on our Audit Committees page. This post first appeared in the weekly Society Alert!