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Here are our guiding best practices for the higher education audit committee.
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Best practices for audit committee members of higher ed boards
1.
© 2016 Grant
Thornton LLP. All rights reserved. 1 Best practices for audit committee members of higher ed boards
2.
© 2016 Grant
Thornton LLP. All rights reserved. 2 An audit committee exists to help the board of trustees maintain the institution’s integrity, financial credibility + viability
3.
© 2016 Grant
Thornton LLP. All rights reserved. 3 The audit committee instills stakeholder confidence in the institution’s financial and tax status, internal controls, risk management and compliance procedures. Members work with various groups and must understand all relationships
4.
© 2016 Grant
Thornton LLP. All rights reserved. 4 Working with the board The audit committee fulfills some board responsibilities for risk management and financial oversight. >> Download the guide for boards
5.
© 2016 Grant
Thornton LLP. All rights reserved. 5 Working with management The audit committee must understand if management's internal controls are adequately designed and implemented (supported by findings + recommendations from internal + external auditors).
6.
© 2016 Grant
Thornton LLP. All rights reserved. 6 Working with internal audit The audit committee must have much the same relationship with internal audit as it has with external audit.
7.
© 2016 Grant
Thornton LLP. All rights reserved. 7 Working with internal audit The audit committee must be both collaborative with and independent of management + internal audit (+ external audit).
8.
© 2016 Grant
Thornton LLP. All rights reserved. 8 Working with management + internal audit The audit committee must be both collaborative with and independent of management + internal audit (and external audit).
9.
© 2016 Grant
Thornton LLP. All rights reserved. 9 See our audit committee + board guidebooks for roles, responsibilities and operating procedures. Download the guide grantthornton.com/higheredauditguide Don’t miss out! Subscribe for email updates. Check out the guide for boards
10.
© 2016 Grant
Thornton LLP. All rights reserved. 10 We want to hear from you! Tell us what you think about this content. Take this short survey.
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