Assessment Questions for Audit Committees to Consider

(Offered in Conjunction With Protiviti’s The Bulletin, “Setting the 2024 Audit Committee Agenda”)

As they self-assess their performance periodically, audit committees may find useful the illustrative questions we have made available in our Assessment Questions for Audit Committees to Consider. Committee members should periodically assess the committee’s composition, charter and agenda focus in view of the company’s industry, circumstances, risks, financial reporting issues and current challenges it may be facing.



These questions are intended to be illustrative and do not purport to cover every topic the committee should consider, nor are they intended to be a one-size-fits-all approach that applies to every audit committee. The full list of questions may be better suited to larger companies. Accordingly, they should be customized to the committee’s specific needs and assessment focus, in conjunction with the board’s overall self-assessment process.

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Andrew Struthers-Kennedy is a Managing Director and Protiviti’s Global Leader, Internal Audit & Financial Advisory. Andrew works with clients to help drive efficiency, effectiveness, and enhanced risk mitigation in their IT and business operations. He works with ...