Not-for-Profit Audit Committee Best Practices

1. Background and Regulatory Issues.

2. Establishing an Audit Committee and Determining Its Charter.

3. Responsibilities of Internal Control over Financial Reporting.

4. Understanding and Addressing the Risks of Fraud.

5. Defining the Role of the Internal Audit Function.

6. Establishing an Effective Whistleblower Program.

7. Audit Committee's Relationship with the Independent Auditor.

8. An Audit Committee Action Plan.

Index.