Audit Committee Member Competency Framework – Public Sector
Overview
One of the main factors contributing to an effective audit committee is having the right composition and competencies. It is therefore important that the applicable Accounting Authority, Accounting Officer or Council appoints members with the appropriate balance of formal qualifications, relevant experience and desired personal attributes.
Author | National Treasury, SAICA, IODSA, IRMSA, DBSA, AGSA, IIASA |
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Division | Legislation and Governance |
Keywords | PSACF |
Categories | Audit |
Date | March 2022 |
URL |