Audit Committee

National Treasury Risk Management Guidelines for the Audit Committee

GuideAudit

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MFMA Circular No 127 – Municipal Audit Committee Tool Kit

01 December 2023CircularAudit

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National Treasury Remuneration rates: Commissions and Committees of Inquiry & Audit Committees; and Remuneration rates: Board Members

12 January 2023CircularAudit

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The Relationship between the Public Sector Audit Committee and Management

March 2022GuideAudit

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Public Sector Audit Committee role in overseeing Internal Audit

March 2022GuideAudit

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Terms of Reference and Annual Planner for National and Provincial Government Audit Committees

March 2022GuideAudit

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The Relationship between Audit Committee and Council (Local Government)

March 2022GuideAudit

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The role of audit committees in relation to the external and internal audit process – Public Sector

March 2022GuideAudit

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Audit Committee Evaluation of the Internal Audit Function – Public Sector

March 2022GuideAudit

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Audit Committee Member Competency Framework – Public Sector

March 2022GuideAudit

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Audit Committee Reporting – Public Sector

March 2022GuideAudit

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The Audit Committee’s role in financial analysis in Municipalities

March 2022GuideAudit

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Principles for the audit committee’s role in performance management

March 2022GuideAudit

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Audit and Risk Committees in the Public Sector Role in Oversight of Risk

March 2022GuideAudit

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Public Sector Audit Committee: Assessment of the Finance Function

March 2022GuideAudit

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The Relationship between Audit Committees and Governing Bodies (This guidance paper is applicable to Local Government, Departments and Public Entities)

March 2022GuideAudit

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Overseeing and Evaluating an Internal Audit Function’s Effectiveness

March 2022GuideAudit

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Combined assurance – Audit committee considerations

01 March 2022GuideAudit

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MFMA Circular 65

23 November 2012CircularAudit

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Audit Committee

Public Sector Audit Committee

National Treasury Risk Management Guidelines for the Audit Committee

MFMA Circular No 127 – Municipal Audit Committee Tool Kit

National Treasury Remuneration rates: Commissions and Committees of Inquiry & Audit Committees; and Remuneration rates: Board Members

The Relationship between the Public Sector Audit Committee and Management

Public Sector Audit Committee role in overseeing Internal Audit

Terms of Reference and Annual Planner for National and Provincial Government Audit Committees

The Relationship between Audit Committee and Council (Local Government)

The role of audit committees in relation to the external and internal audit process – Public Sector

Audit Committee Evaluation of the Internal Audit Function – Public Sector

Audit Committee Member Competency Framework – Public Sector

Audit Committee Reporting – Public Sector

The Audit Committee’s role in financial analysis in Municipalities

Principles for the audit committee’s role in performance management

Audit and Risk Committees in the Public Sector Role in Oversight of Risk

Public Sector Audit Committee: Assessment of the Finance Function

The Relationship between Audit Committees and Governing Bodies (This guidance paper is applicable to Local Government, Departments and Public Entities)

Overseeing and Evaluating an Internal Audit Function’s Effectiveness

Combined assurance – Audit committee considerations

MFMA Circular 65

Private Sector Audit Committee

Driving Governance – Audit Committee Survey Results

Cybersecurity: It's not just about technology

Guideline for the audit committee in relation to its interaction with other committees

Guidelines for Audit Committees on tax governance (updated)

Guidelines for Audit Committees on auditor independence relating to non-audit service

Guidelines for preparing an annual plan for Audit Committees in formulating their meeting agendas

The role of the Audit Committee in respect of risk

Guidelines for the Audit Committee's approach to Information Technology (IT) Risk

Guidelines to audit committees on Reportable Irregularities and the impact on the audit committee

Audit Committee guidelines for evaluating whistleblowing channels

Guidelines for the Audit Committee's assessment and response to the risk of fraud

Guidelines for assessing the performance of an Audit Committee

The evaluation of the External Auditor's audit of the financial statements.

The Internal Audit Function and evaluation of its effectiveness

Guidelines for the Audit Committee Chairperson

Guidelines on questions an Audit Committee could consider before recommending financial statements for board approval

Audit Committee Forum Guidance Paper

Audit Committee Forum Guidance Paper