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Audit committees have a big job to do in an organization—tough
when the members have other responsibilities and the audit committee
role is a part-time job with huge accountability. The
AICPA Audit Committee Toolkit: Government Organizations
is the needed help for audit committees to do the job they need
to do as effectively and efficiently as possibly. Providing these
tools in the public interest, the AICPA, with the generous support
of our sponsors, endeavors to help audit committees, internal
auditors, and the leaders of the financial management organization
execute corporate governance.
Permission is granted to download the tools below and
tailor or customize for internal use. Note: Please
retain the AICPA copyright notice that appears at the bottom
of each document.
To purchase a copy of the Toolkit, click here
Download a zipped file of all the tools listed below.The individual documents are formatted in Word.
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| • Audit Committee Charter Matrix |
• Audit Committee Self Evaluation |
| • Summary of Unique Items |
• Issues Report From Management |
| • Conducting an Exec. Session |
• Discussions with Indep. Auditors |
| • Engaging External Resources |
• Tracking Report (Whistleblowers) |
| • Hiring the Chief Audit Executive |
• Evaluating Internal Audit Team |
| • Sample RFP: Non-Public Orgs |
• Evaluating Indep. Auditors |
| • Peer Review of CPA Firms |
• Resources for Audit Committees |
| • Internal Control: a Primer & Tool |
• Fraud and the Audit Committee |
| • Audit Committee Financial Experience Considerations |
• Benefits of a Government Audit Committee |
Acknowledgements
We want to thank several of our members who participated in creating
the AICPA Audit Committee Toolkit: Government Organizations. First,
the task force who created the tools and made sure they were appropriate
for use at all levels of government, and the organizations that employ
them for allowing the time necessary to participate in this project.
Combined, the task force members have vast knowledge of working in government
at all levels and their input has been invaluable.
A special thanks to Debbie Davenport, who chaired the task force, and
for allowing her colleague Randy Roberts to participate on the task
force as well. Randy's depth of technical knowledge is outstanding and
he reviewed each tool several times to ensure they are technically accurate
and useful.
Finally, to our staff colleagues, Pam Green, Emanuela LiMandri, Marie
Bareille, Michael Doyle and Karen Coutinho, and others, each of whom
brought their personal skills and knowledge to make the publication
of this Toolkit happen. We are grateful to these members and
staff for their help and
and their willingness to make this Web site available in support of the public
interest.
Government Audit Committee Toolkit Task Force
| Debra Kay Davenport, CPA (Chair)
Office of the Auditor General
Phoenix, AZ |
Joanne Griggs, CPA
City of Virginia Beach
Virginia Beach, VA |
Frank Crawford, CPA
Crawford Associates, PC
Oklahoma City, OK |
Randy Roberts, CPA
Office of the Auditor General
Phoenix, AZ |
Lena Ellis, CPA
City of San Antonio
San Antonio, TX |
David Zavada
Office of Management and Budget
Washington, DC |
A professionally printed soft-cover book version of this Toolkit is available for purchase
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