Audit Operations Committee
To enable the Board to discharge its mandate, an Audit Operations Committee (AOC) was established in 1976. Located at 51³Ô¹Ï Headquarters, the AOC is composed of three full-time Directors of External Audit, each representing a member of the Board, as well as the Executive Secretary of the Board. The chairperson of the Committee is rotated every two years among the Directors of External Audit and is held by China effective 1 January 2023.
The current members of the Audit Operations Committee are:
Mr. Richard Bellin
Director of External Audit |
Mr. GE Sheng
|
Mr. Mauricio de Alburquerque Wanderley
Director of External Audit |
The AOC coordinates the work of the Board to ensure that professional standards are maintained. Co-ordination is achieved through:
- Review of audit plans, management letters and reports;
- Horizontal reviews of specific topics; and
- Quality assurance reviews.