Desde IFAC

	Latest Viewpoint

Audit Quality Indicators: What Have We Learned on Our Journey? by Cindy Fornelli, Executive Director, Center for Audit Quality (CAQ) Audit committees serve an essential role in corporate governance through their oversight of companies’ financial reporting processes and audits. The Center for Audit Quality (CAQ) believes that reliable quantitative metrics regarding the audit—commonly referred to as audit quality indicators (AQIs)—could be used to better inform audit committees about key matters that may contribute to the quality of an audit.