Samil PwC Releases Online Audit Committee Manual 'Smart Guide'

The Nation's First Web-Based Audit Committee Manual
Theoretical and Practical Guidelines Provided

Samil PwC Governance Center has released the Audit Committee Smart Guide, an online work-based manual for audit committee members.

According to Samil PwC on the 22nd, the Smart Guide is the first web-based audit committee manual in Korea, providing theoretical understanding and practical guidelines necessary for the supervisory duties of audit committee members. Unlike previously produced booklet-style handbooks, it enhances user convenience by utilizing keyword search and hyperlink functions.

The Smart Guide covers key supervisory areas of the audit committee, including the audit committee system, audit committee operations, internal audit, financial reporting, external audit, risk management, and internal accounting control systems. It also provides in-depth learning materials to strengthen supervisory expertise, such as related laws and regulations, audit committee checkpoints, and in-depth content related to the topics.

Additionally, it includes rich practical cases, documentation examples, and disclosure cases, offering guidelines that can be immediately applied to supervisory practices. Jang On-gyun, head of the Samil PwC Governance Center, stated, “We hope the Smart Guide, which consolidates the guidelines necessary for audit committee supervision in one place, will serve as a digital navigation tool for audit committee members,” and added, “We will continue to develop and share content steadily.”

The Smart Guide can be accessed on Samil PwC’s ESG integrated information platform, ‘SamilESG.com.’