Sample Questions for Audit Committee Members to Ask

In brief: These sample questions, included in the Report of the NACD Blue Ribbon Commission on The Audit Committee, highlight important matters that should be considered for discussion with the audit committee. Questions are intended to be addressed by management and auditors in collaboration with the audit committee.

This resource can help your board:

  • Review risk-management processes.
  • Identify areas of improvement for internal controls.
  • Oversee internal and external auditors.

Most relevant audiences: audit committee members and those who report to or meet with them