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The Chair's AgendaIn December, the Audit committee focuses on the closing of the annual accounts
– December 2021The closing of the accounts involves many technical, regulatory, and organizational issues. The audit committee, under the control of the board of directors, is responsible for ensuring the smooth running of this process. Nowadays, the responsibility of the audit committee is no longer limited to certifying the true and fair view of the accounts. It also includes monitoring the preparation and production of the financial information.
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The Chair's AgendaDecember is the perfect time to look at the internal auditor’s work plan for the next year.
– December 2021Since the chair of the audit committee is the functional boss of the director of internal audit, he/she must be involved in overseeing the company’s audit needs and resources. This is done in 5 areas: (1) the design of the work plan; (2) the definition of the scope of responsibility; (3) the focus on risks; (4) the full coverage of the enterprise’s activities; and (5) the combination of human and technological resources.
