This course explores how audit committees support strong governance and guide financial oversight within an organisation. It introduces the practical side of committee work, showing how members review information, question management, and monitor activities that influence reporting reliability. You will see how committees interact with internal audit, external audit, and the board to create a clear flow of communication and accountability.

The course breaks down everyday tasks such as preparing for meetings, reviewing control updates, and tracking follow-up actions. It also looks at how audit committees respond to new risks, shifting regulations, and changes in business practices. Each module aims to give you skills that apply to real working environments, whether you are supporting a committee, working with one, or planning to join one in the future. By the end, you will understand how audit committees operate and how their decisions shape trust in financial information.

Upon completion of this course, learners will be able to:

• Explain the role and purpose of an audit committee.
• Assess how audit committees interact with internal audit, external audit, and management during reporting cycles.
• Conduct governance reviews using practical committee processes.
• Examine how leadership behaviour influences transparency throughout reporting cycles.