Appendix 1: Other sources of information about audit committees and good practice

Australian National Audit Office (2005), Public Sector Audit Committees, Canberra.

Treasury Board of Canada Secretariat (2001), Directive on Small Departments and Agencies Audit Committee (see http://www.tbs-sct.gc.ca).

Deloitte & Touche (2003), Public Sector Audit Committees Resource Guide, New York.

Deloitte Development LLC (2006), “Planning Tool: Audit Committee – Calendar of Activities”, Audit Committee Resource Guide, New York.

Deloitte Development LLC (2006), “Sample Audit Committee Self Charter”, Audit Committee Resource Guide, New York.

Deloitte Development LLC (2006), “Audit Committee – Self-Assessment Tool”, Audit Committee Resource Guide, New York.

Deloitte Development LLC (2006), Audit Committee Performance Evaluation, New York.

Deloitte & Touche LLP (2004), Audit Committee Performance Evaluation Self-assessment Checklist, United Kingdom.

Fraser, J and Lindsay, H (2004), 20 Questions Directors Should Ask about Internal Audit, The Canadian Institute of Chartered Accountants, Toronto.

Institute of Internal Auditors (2006), The Audit Committee: Purpose, Process, Professionalism, United States of America.

Institute of Internal Auditors (2005), A Survey of Audit Committees in the New Zealand Core Public Sector, Wellington.

National Audit Office (2007), Helping your Audit Committee to add value, and The Audit Committee self-assessment checklist (see http://www.nao.org.uk).

The Treasury (2001), Departmental Internal Control Evaluation, Wellington.