Practice notes in progress

Boards and directors 
- Example delegation of authority
- Guidance on evaluating independent non-executive directors
 
Audit committees 
- Review of internal financial controls
 
IT Governance 
- Acquisition, management and disposal of IT goods and services
- Guidance on IT assurance
- IT Steering Committee terms of reference
- Mapping of King III to relevant IT rules, codes and standards to implement IT governance
 
Internal audit 
- Internal audit’s assessment statement of Internal Financial Controls and the overall control environment
 
Sustainability 
- The role of committees – sustainability, risk and audit