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Not-For-Profit Resource Center
AICPA Not-for-Profit Audit Committee Toolkit Downloads
AICPA makes the individual tools from the
AICPA Audit Committee Toolkit for Not-for-Profit Organizations
toolkit available to not-for-profit organizations free of charge as a public service. To download individual toolkits click on the links below.
Part I: Audit Committee- General Considerations
Audit Committee Charter Matrix
Audit Committee Member Roles and Responsibilities
Audit Committee Financial Expertise Considerations
Enterprise Risk Management—The COSO Framework: A Primer and Tool for the Audit Committee
Conducting an Audit Committee Executive Session: Guidelines and Questions
Conducting an Audit Committee Self-Evaluation: Guidelines and Questions
Part II: Audit Committee- Management and the Organization
Independence and Related Topics: Conflict of Interest, Related Parties, Inurement, and Other Issues
Sample Document Retention and Destruction Policy
Unique Transactions and Financial Relationships
Significant Issues, Estimates, and Judgments: Management’s Report to the Audit Committee
Part III: Audit Committee- Internal Control and Internal Audit
Internal Control: A Tool for the Audit Committee
Fraud and the Responsibilities of the Audit Committee: An Overview
Sample Whistle-Blower Tracking Report
Guidelines for Hiring the Chief Audit Executive
Evaluating the Internal Audit Team: Guidelines and Questions
Part IV: Audit Committee- External Auditors and Resources
Sample Request for Qualifications and Request for Proposal Letter for CPA Services
Evaluating the Auditor’s Engagement Letter: Questions to Consider
Required Communications with the External Auditors: What to Expect
Evaluating the External Auditors: Questions to Consider
Single Audits— Office of Management and Budget Circular No. A-133: Audits of States, Local Governments, and Non-Profit Organizations
Peer Review of CPA Firms: An Overview
Points to Consider When Engaging External Experts and Advisors
Appendices
Appendix A: Resources for Audit Committees
Appendix B: Analytical Procedures for Not-for-Profit Organization
Appendix C: Sample Not-for-Profit Audit Committee Charter
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