Corporate Governance Guides for Boards in Singapore - Audit Committee Guide

• The structure and composition of the AC.
• The organisation and conduct of AC meetings.
• The AC’s oversight of risk management and internal controls, including control deficiencies, fraud risks, whistleblowing, data analytics, and interested person and related party transactions
• The AC’s role in relation to internal and external audits, and how it should engage and evaluate the internal and external auditors.
• The AC’s responsibilities with respect to financial reporting, and the significant issues that arise.
• AC-related disclosure requirements.