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ACF_Position papers
The Audit Committee Forum has published and distributed a number of position papers to date. These position papers serve as reference and guidelines to fellow audit committee members and directors on the duties of the audit committee as well as topical governance issues.


# TOPIC
 LINK TO PAPER
1 Guidelines for establishing a private sector Audit Committee (Updated)
 Click here
 2 Guidelines on questions an Audit Committee could consider before recommending financial statements for board approval.
 Click here
 3 Guidelines for the Audit Committee Chairperson 
   Click here
 4 Guidelines for Audit Committees on auditor independence relating to non-audit service Click here
 5 The role of the Audit Committee in respect of risk Click here
 6 The Internal Audit Function and evaluation of its effectiveness  Click here
 7 The evaluation of the External Auditor's audit of the financial statements  Click here
 8 Guidelines for assessing the performance of an Audit Committee Click here
 9 Guidelines for the Audit Committee's assessment and response to the risk of fraud  Click here
 10 Audit Committee guidelines for evaluating whistleblowing channels  Click here
 11 Guidelines to Audit Committees on Reportable Irregularities and the impact on the Audit Committee  Click here
 12 Guidelines for the Audit Committee's approach to Information Technology (IT) Risk Click here
 13 Guidelines for preparing an annual plan for Audit Committees in formulating their meeting agendas   Click here
 14 Guidelines for Audit Committees on tax governance (updated)  Click here
 15 Guidelines for Audit Committees in relation to interaction with other committees  Click here
 16 Cybersecurity: It's not just about technology  Click here