Audit Committee

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1. An Audit Committee is a committee consisting of the board of directors responsible for oversight of the financial reporting process, selection of the independent auditor, and receipt of audit results.

Notes: The members usually do not have operational responsibilities for any of the activities undertaken by the organization.


BCMBoK Competency Level
BCMBoK 7: Program Management CL 2A: Intermediate (Audit)


(Source: Business Continuity Management Institute - BCM Institute)