ICANN Audit Committee

E739849

The ICANN Audit Committee is a board-level body within the Internet Corporation for Assigned Names and Numbers responsible for overseeing financial reporting, internal controls, and audit processes to ensure accountability and transparency.

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ICANN Audit Committee canonical 1

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Statements (39)

Predicate Object
instanceOf audit committee
board committee
aimsTo promote financial accountability within ICANN
promote financial transparency within ICANN
composedOf ICANN Board members NERFINISHED
followsPolicy ICANN Board committee charters
ICANN Bylaws NERFINISHED
followsStandard generally accepted auditing standards (as applicable to ICANN)
governsArea ICANN financial governance
hasCharacteristic independent oversight role
non-executive governance function
hasJurisdiction ICANN global operations
hasPurpose ensure accountability
ensure transparency
support integrity of ICANN financial statements
hasScope audit process oversight
financial reporting oversight
internal controls oversight
isPartOf ICANN Board committees NERFINISHED
locatedIn Los Angeles, California (ICANN headquarters) NERFINISHED
meetsFrequency periodically
operatesInSector Internet governance
nonprofit sector
oversees ICANN financial reporting process
ICANN internal audit activities
ICANN internal control framework
independent external auditors
parentOrganization Internet Corporation for Assigned Names and Numbers NERFINISHED
reportsTo ICANN Board of Directors NERFINISHED
responsibleFor monitoring compliance with legal and regulatory requirements related to finance
monitoring effectiveness of internal controls
oversight of risk management related to financial reporting
recommendation of external auditor appointment to the ICANN Board
review of annual financial statements
review of audit findings and management responses
review of audited financial reports
shortName ICANN Audit Committee NERFINISHED
usesLanguage English
website https://www.icann.org/resources/pages/board-committees-2012-02-25-en

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Board Risk Committee relatedTo ICANN Audit Committee