Assessment Questions for Audit Committees to Consider

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Evaluate and Improve the Performance of Audit Committees and Directors

It is a common practice for boards and their standing committees and individual directors to self-assess their performance periodically and formulate actionable plans to improve performance based on opportunities and areas of concern identified by the process. For this process, the audit committee and its members might consider the illustrative questions we have made available in a companion document to The Bulletin: Setting the 2020 Audit Committee Agenda.

These questions are intended to be illustrative and do not purport to cover every topic the committee should consider. They should be customized to the committee’s assessment objectives and specific needs and situation.

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