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Audit Committee Reporting

Presenting your internal audit update to the audit committee

Audit committee reporting needs to be simple and to the point, yet contain sufficient information that it can easily stand up on its own. Its a tricky balance to get right, but once the right level of detail is included and all audit committee members are satisfied, the next challenge is the preparation of the audit committee deck. Preparation can often take an excessive amount of time, require a lot of manual input and take just as long to review. Therefore, as audit committee reporting is often quarterly, its important that when considering the detail which goes into an audit committee deck, we also consider where that information comes from, and the time taken to prepare this deck.


Each audit committee is different and will request varying degrees of information. For instance, some audit committees accept a list of reports issued and their ratings, whereas other audit committees require a copy of the entire audit report.