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What Board Does
What is the Independent Audit Board Effectiveness Model?
Our Model provides a framework for looking at the effectiveness of the Board and its committees.
It has 12 parts. These are split between: “What The Board Does” and “How The Board Does It”.
There are many different influences on effectiveness. So we find it helpful to look at these factors in a structured way – and the Independent Audit Board Effectiveness Model provides a comprehensive view.
Underlying these categories are many other influences, with thinking needed about issues such as how people interact, how the Board’s activity brings value, and how the Board’s work actually helps achieve your governance objectives.
But the Model provides that simple framework you need to organise that thinking.
And it provides signposts to help you find your way to our Guidance. It’s all colour coded to map to the most relevant part of the Board Effectiveness Model.
The Audit Committee needs to look at the impact of risk management not just the process...
The way boards involve the management team in board meetings often could be better…
Board need to be asking about changing risks and controls with COVID-19 and Working From Home…
Non-exec only sessions are important but can go wrong: some tips on getting them right…
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