audit committee

nouncandidate·updated May 9, 2026

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An operating committee of the Board of Directors charged with oversight of audit operations, including appraising the performance of the CPA firm, financial reporting and disclosure. Committee members are drawn from members of the company's board of directors, with a Chairperson selected from among the committee members.

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FFIEC IT Examination Handbook - Audit, April 20121 senseview framework →

§1: An operating committee of the Board of Directors charged with oversight of audit operations, including appraising the performance of the CPA firm, financial reporting and disclosure. Committee members are drawn from members of the company's board of directors, with a Chairperson selected from among the committee members.