About this course

Independent directors and audit committee oversight: Judgment and oversight. For Partners; finance directors; audit committee and independent directors. Seven topic lessons and narrated animated explainers, seven knowledge checks, five applied activities and a sampled final assessment. Complete the guided Audit committee challenge memo. Prerequisite: CA13-07-I01. Original fictional cases explain the Companies Act and applicable governance controls. Confirm current rules, exemptions and live filing requirements for the actual entity. The study estimate measures all required learning; the workbook's 55-minute value was a planning target.

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Learners interested in this course

What you will learn

Course outline

1. Challenge estimates, unusual journals and management override

Challenge estimates, unusual journals and management override
Challenge estimates, unusual journals and management override — video
Topic 1 knowledge check
Decision Mission: Challenge estimates, unusual journals and management override

2. Assess independence, tenure and evaluation concerns

Assess independence, tenure and evaluation concerns
Assess independence, tenure and evaluation concerns — video
Topic 2 knowledge check
Case Quest: Assess independence, tenure and evaluation concerns

3. Escalate unresolved audit and control findings

Escalate unresolved audit and control findings
Escalate unresolved audit and control findings — video
Topic 3 knowledge check
Impact Simulator: review effort and unresolved records

4. Evaluate subsidiary and listed-entity oversight

Evaluate subsidiary and listed-entity oversight
Evaluate subsidiary and listed-entity oversight — video
Topic 4 knowledge check
Practice Lab: Evaluate subsidiary and listed-entity oversight

5. Run a defensible investigation and recusal process

Run a defensible investigation and recusal process
Run a defensible investigation and recusal process — video
Topic 5 knowledge check
Roleplay Studio: brief the decision-maker

6. Prepare board recommendations with dissent and evidence

Prepare board recommendations with dissent and evidence
Prepare board recommendations with dissent and evidence — video
Topic 6 knowledge check

7. Case: Challenge management’s response to an auditor red flag

Case: Challenge management’s response to an auditor red flag
Case: Challenge management’s response to an auditor red flag — video
Topic 7 knowledge check

Final assessment

Final assessment