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{"sheet":"Introduction ","index":0,"n_rows":18,"n_cols":4,"rows_kept":18,"cut":false,"hidden":false,"merged":[[9,2,9,3],[2,1,2,3],[5,1,5,3],[7,2,7,3],[17,2,17,3]]}
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[null,"Audit committee best practices self-assessment"]
[]
[null,"We invite you to review your audit committee's current practices to determine whether they meet the best practices identified by our Deloitte specialists."]
[null,"You may click on the sections below to be redirected to that part of the self-assessment."]
[]
[null,"1-","Organization profile"]
[]
[null,"2-","Responsibilities and mandate"]
[null,null,"A","Financial reporting"]
[null,null,"B","Risk management "]
[null,null,"C","Compliance with laws and regulations"]
[null,null,"D","Relationship with independent auditor"]
[null,null,"E","Relationship with internal auditor"]
[null,null,"F","Internal control environment"]
[]
[null,"3- ","Composition of the audit committee"]

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[null,null,null,null,null,null,null,"Filter","Blank?"]
[null,null,null,null,null,null,null,"Display"]
[null,{"$f":"'Introduction '!B3","v":"Audit committee best practices self-assessment"},null,null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,"Please read each question carefully and provide the appropriate response.",null,null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,"1 - Organization profile",null,null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,"1)","Which of the following industry sectors best describes the organization?",null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,null,"Please specify:",null,null,null,null,{"$f":"IF(D9=\"Other:\",\"Display\",\"Hide\")","v":"Hide"}]
[null,null,null,null,null,null,null,{"$f":"H11","v":"Hide"}]
[null,"2)","Is the organization a public company?",null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,"3)","On what stock exchange(s) does the company trade?",null,null,null,null,{"$f":"IF(D13=\"Yes\",\"Display\",\"Hide\")","v":"Hide"}]
[null,null,null,null,null,null,null,{"$f":"H15","v":"Hide"}]
[null,null,"Please specify: ",null,null,null,null,{"$f":"H16","v":"Hide"}]
[null,null,null,null,null,null,null,{"$f":"H17","v":"Hide"}]
[null,"4)","Market capitalization ",null,null,null,null,{"$f":"IF(D13=\"Yes\",\"Display\",\"Hide\")","v":"Hide"}]
[null,null,null,null,null,null,null,"Display"]
[null,"5)","What was the organization’s total revenue volume worldwide last fiscal year?",null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,"6)","What is the number of employees in the organization worldwide?",null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,"7)","In what countries or regions of the world does the organization operate? (Select all that apply) ",null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,null,"Canada",null,null,null,null,"Display"]
[null,null,"USA",null,null,null,null,"Display"]
[null,null,"Africa",null,null,null,null,"Display"]
[null,null,"Australia",null,null,null,null,"Display"]
[null,null,"Central America",null,null,null,null,"Display"]
[null,null,"Central Europe",null,null,null,null,"Display"]
[null,null,"China",null,null,null,null,"Display"]
[null,null,"India",null,null,null,null,"Display"]
[null,null,"Indonesia",null,null,null,null,"Display"]
[null,null,"Japan",null,null,null,null,"Display"]
[null,null,"Mexico",null,null,null,null,"Display"]
[null,null,"Middle East",null,null,null,null,"Display"]
[null,null,"North Korea",null,null,null,null,"Display"]
[null,null,"Northern Europe",null,null,null,null,"Display"]
[null,null,"Russia",null,null,null,null,"Display"]
[null,null,"South America",null,null,null,null,"Display"]
[null,null,"Southeast Asia",null,null,null,null,"Display"]
[null,null,"Other, please specify below:",null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,"2- Responsibilities and mandate",null,null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,"8)","Who has the responsibility for the oversight of the preparation and issuance of the financial statements?",null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,null,null,null,null,null,null,{"$f":"IF(D50=\"Other, please specify:\",\"Display\",\"Hide\")","v":"Hide"}]
[null,null,null,null,null,null,null,{"$f":"H52","v":"Hide"}]
[null,"9)","Does the organization have a formal written mandate for those with the responsibility of overseeing the preparation and issuance of the financial statements?",null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,"10)","Does the organization have a written code of business conduct and ethics that includes standards for ethical decision-making and compliance, and which one addresses potentially challenging situations that may arise during the normal course of business?",null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,"11)","Over the past year, what additional responsibilities has the audit committee assumed? (Select all that apply.)",null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,null,"Financial Information Review (F/S, MD&A, annual and interim results press releases, etc.)",null,null,null,null,"Display"]
[null,null,"Selection of Critical Accounting Policies",null,null,null,null,"Display"]
[null,null,"Compliance with Laws and Regulations",null,null,null,null,"Display"]
[null,null,"Approval of Significant Transactions including Financing, Acquisitions, Divestures, Related Party Transactions",null,null,null,null,"Display"]
[null,null,"Relationship with independent auditor",null,null,null,null,"Display"]
[null,null,"Relationship with Internal Auditor",null,null,null,null,"Display"]
[null,null,"Assessment of Internal Controls and Investigation of Control Deviations",null,null,null,null,"Display"]
[null,null,"Special Investigations",null,null,null,null,"Display"]
[null,null,"Oversight of cybersecurity risks",null,null,null,null,"Display"]
[null,null,"Communications with regulators",null,null,null,null,"Display"]
[null,null,"Review of Information on the corporate website",null,null,null,null,"Display"]
[null,null,"Review of the pandemic response and recovery plan",null,null,null,null,"Display"]
[null,null,"Other, please specify:",null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,"2A. Financial reporting (includes review of financial information, selection of critical accounting policies and approval of transactions involving financing, acquisitions, divestitures, and related parties) ",null,null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,"12)","In the past year, which of the following information did the audit committee typically review as part of its responsibilities with respect to financial information and recommend for approval to the board? (For each, please indicate whether it was reviewed before issuance to the public, after issuance to the public, not reviewed, or don’t know).",null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display "]
[null,null,"Annual financial statements",null,null,null,null,"Display ",{"$f":"IF(D82=\"\",1,\"\")","v":1}]
[null,null,null,null,null,null,null,"Display "]
[null,null,"Annual financial statements of subsidiaries",null,null,null,null,"Display ",{"$f":"IF(D84=\"\",1,\"\")","v":1}]
[null,null,null,null,null,null,null,"Display "]
[null,null,"Related pension fund financial statements",null,null,null,null,"Display ",{"$f":"IF(D86=\"\",1,\"\")","v":1}]
[null,null,null,null,null,null,null,"Display "]
[null,null,"Environmental, Social, and Governance (ESG) information",null,null,null,null,"Display ",{"$f":"IF(D88=\"\",1,\"\")","v":1}]
[null,null,null,null,null,null,null,"Display "]
[null,null,"Critical/key audit matters",null,null,null,null,"Display ",{"$f":"IF(D90=\"\",1,\"\")","v":1}]
[null,null,null,null,null,null,null,"Display "]
[null,null,"Non-GAAP measures",null,null,null,null,"Display ",{"$f":"IF(D92=\"\",1,\"\")","v":1}]
[null,null,null,null,null,null,null,"Display "]
[null,null,"MD&A",null,null,null,null,"Display ",{"$f":"IF(D94=\"\",1,\"\")","v":1}]
[null,null,null,null,null,null,null,"Display "]
[null,null,"Annual report",null,null,null,null,"Display ",{"$f":"IF(D96=\"\",1,\"\")","v":1}]
[null,null,null,null,null,null,null,"Display "]
[null,null,"Annual Information Form",null,null,null,null,"Display ",{"$f":"IF(D98=\"\",1,\"\")","v":1}]
[null,null,null,null,null,null,null,"Display "]
[null,null,"Interim financial information",null,null,null,null,"Display ",{"$f":"IF(D100=\"\",1,\"\")","v":1}]
[null,null,null,null,null,null,null,"Display "]
[null,null,"Press releases that include financial information",null,null,null,null,"Display ",{"$f":"IF(D102=\"\",1,\"\")","v":1}]
[null,null,null,null,null,null,null,"Display "]
[null,"13)","In the past year, which of the following did the audit committee discuss and review with management and the independent auditors? (Select all that apply.)",null,null,null,null,"Display "]
[null,null,null,null,null,null,null,"Display "]
[null,null,"The impact of changes in accounting policies",null,null,null,null,"Display "]
[null,null,"The selection of critical accounting principles",null,null,null,null,"Display "]
[null,null,"The quality, not just the acceptability, of financial accounting and reporting",null,null,null,null,"Display "]
[null,null,"Accounting estimates and key areas where management's judgment was applied to arrive at the financial reporting",null,null,null,null,"Display "]
[null,null,"The clarity and completeness of the company's disclosures",null,null,null,null,"Display "]
[null,null,"The process used by management to identify related parties",null,null,null,null,"Display "]
[null,null,"The transparency of related party disclosures",null,null,null,null,"Display "]
[null,null,"All unrecorded audit adjustments",null,null,null,null,"Display "]
[null,null,"The independence of the independent auditor",null,null,null,null,"Display "]
[null,null,"The nature and extent of non-audit services provided by the independent auditor and the related disclosures",null,null,null,null,"Display "]
[null,null,"The nature, extent, and scope of the audit plan before the audit begins",null,null,null,null,"Display "]
[null,null,"The business risks and the quality of the system of internal controls",null,null,null,null,"Display "]
[null,null,"The extent to which the system of internal controls is reviewed",null,null,null,null,"Display "]
[null,null,"The occurrence of illegal acts, fraud, or other irregularities",null,null,null,null,"Display "]
[null,null,"The occurrence of any disagreements between management and the external and internal auditors",null,null,null,null,"Display "]
[null,null,"The use of consultations with other auditors",null,null,null,null,"Display "]
[null,null,"The use of other specialists (e.g., actuaries, lawyers)",null,null,null,null,"Display "]
[null,null,"Any difficulties encountered in completing the audit",null,null,null,null,"Display "]
[null,null,"The consultations with National Office",null,null,null,null,"Display "]
[null,null,"Hiring policies regarding the issuer's partners, employees, and former partners, and the independent auditor's employees",null,null,null,null,"Display "]
[null,null,"The procedure for the receipt, retention, and treatment of complaints",null,null,null,null,"Display "]
[null,null,"Diversity in the workplace",null,null,null,null,"Display"]
[null,null,"Other, please specify:",null,null,null,null,"Display "]
[null,null,null,null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display "]
[null,"14)","In the past year, which of the following did the audit committee discuss and review with management and the independent auditors to ensure that the audit committee clearly understood the preferences of each of management and the independent auditors? (Select all that apply.)",null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,null,"Critical accounting policies",null,null,null,null,"Display"]
[null,null,"Key estimates and judgments",null,null,null,null,"Display"]
[null,null,"Clarity and completeness of the company's financial disclosures",null,null,null,null,"Display"]
[null,null,"Degree of aggressiveness or conservatism of accounting policies",null,null,null,null,"Display"]
[null,null,"Critical audit matters",null,null,null,null,"Display"]
[null,null,"Non-GAAP measures",null,null,null,null,"Display"]
[null,null,"Other, please specify:",null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,"15)","In the past year, the audit committee’s activities in the area of risk management included:",null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,null,"Assessment of the risk of material misstatement",null,null,null,null,"Display",{"$f":"IF(D146=\"\",1,\"\")","v":1}]
[null,null,null,null,null,null,null,"Display"]
[null,null,"Identification of the major risk areas",null,null,null,null,"Display",{"$f":"IF(D148=\"\",1,\"\")","v":1}]
[null,null,null,null,null,null,null,"Display"]
[null,null,"Management's response to the identified risks",null,null,null,null,"Display",{"$f":"IF(D150=\"\",1,\"\")","v":1}]
[null,null,null,null,null,null,null,"Display"]
[null,null,"Financial statements and related MD&A disclosure of risk factors ",null,null,null,null,"Display",{"$f":"IF(D152=\"\",1,\"\")","v":1}]
[null,null,null,null,null,null,null,"Display"]
[null,"2B. Risk management (Below are a number of statements. Please indicate if you agree or disagree with each statement.)",null,null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,"16)"," In the past year, the audit committee met periodically with key members of management to discuss the broader business risks (operations, reputational, etc.) outside the annual audit. Specifically they discussed:",null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,null,"The company's appetite for risk (as set forth by management and the board in the strategic business plan)",null,null,null,null,"Display",{"$f":"IF(D156=\"\",1,\"\")","v":1}]
[null,null,null,null,null,null,null,"Display"]
[null,null,"The risks affecting the company",null,null,null,null,"Display",{"$f":"IF(D158=\"\",1,\"\")","v":1}]
[null,null,null,null,null,null,null,"Display"]
[null,null,"Management's assessment of these risks",null,null,null,null,"Display",{"$f":"IF(D160=\"\",1,\"\")","v":1}]
[null,null,null,null,null,null,null,"Display"]
[null,null,"How those risks are managed and monitored",null,null,null,null,"Display",{"$f":"IF(D162=\"\",1,\"\")","v":1}]
[null,null,null,null,null,null,null,"Display"]
[null,null,"How those risks are disclosed in the various financial documents released to the public",null,null,null,null,"Display",{"$f":"IF(D165=\"\",1,\"\")","v":1}]
[null,null,null,null,null,null,null,"Display"]
[null,null,"New risks that have arisen",null,null,null,null,"Display",{"$f":"IF(D167=\"\",1,\"\")","v":1}]
[null,null,null,null,null,null,null,"Display"]
[null,null,"How these risks might affect the company and its financial reporting",null,null,null,null,"Display",{"$f":"IF(D169=\"\",1,\"\")","v":1}]
[null,null,null,null,null,null,null,"Display"]
[null,"17)","In the past year, the audit committee reviewed information and obtained an understanding of the processes used by management, the independent auditors, and internal auditors to identify and respond to risks related to:",null,null,null,null,"Display",{"$f":"IF(D173=\"\",1,\"\")","v":1}]
[null,null,null,null,null,null,null,"Display"]
[null,null,"Subsidiaries",null,null,null,null,"Display",{"$f":"IF(D175=\"\",1,\"\")","v":1}]
[null,null,null,null,null,null,null,"Display"]
[null,null,"Joint ventures",null,null,null,null,"Display",{"$f":"IF(D184=\"\",1,\"\")","v":1}]
[null,null,null,null,null,null,null,"Display"]
[null,null,"Investees subject to significant influence (equity affiliates)",null,null,null,null,"Display",{"$f":"IF(D186=\"\",1,\"\")","v":1}]
[null,null,null,null,null,null,null,"Display"]
[null,null,"Off-balance sheet transactions",null,null,null,null,"Display",{"$f":"IF(D180=\"\",1,\"\")","v":1}]
[null,null,null,null,null,null,null,"Display"]
[null,null,"Related-party transactions",null,null,null,null,"Display",{"$f":"IF(D182=\"\",1,\"\")","v":1}]
[null,null,null,null,null,null,null,"Display"]
[null,"2C. Compliance with laws and regulations",null,null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,"18)","When does the audit committee discuss and/or review reports concerning the company’s compliance with:",null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,null,"Tax laws?",null,null,null,null,"Display",{"$f":"IF(D188=\"\",1,\"\")","v":1}]
[null,null,null,null,null,null,null,"Display"]
[null,null,"Financial reporting standards?",null,null,null,null,"Display",{"$f":"IF(D190=\"\",1,\"\")","v":1}]
[null,null,null,null,null,null,null,"Display"]
[null,null,"Relevant regulations?",null,null,null,null,"Display",{"$f":"IF(D192=\"\",1,\"\")","v":1}]
[null,null,null,null,null,null,null,"Display"]
[null,null,"Company's code of ethics/conduct?",null,null,null,null,"Display",{"$f":"IF(D194=\"\",1,\"\")","v":1}]
[null,null,null,null,null,null,null,"Display"]
[null,null,"Privacy laws?",null,null,null,null,"Display",{"$f":"IF(D196=\"\",1,\"\")","v":1}]
[null,null,null,null,null,null,null,"Display"]
[null,null,"Securities instruments?",null,null,null,null,"Display",{"$f":"IF(D198=\"\",1,\"\")","v":1}]
[null,null,null,null,null,null,null,"Display"]
[null,null,"Environmental legislation?",null,null,null,null,"Display",{"$f":"IF(D200=\"\",1,\"\")","v":1}]
[null,null,null,null,null,null,null,"Display"]
[null,null,"Anti-money laundering regulations?",null,null,null,null,"Display",{"$f":"IF(D202=\"\",1,\"\")","v":1}]
[null,null,null,null,null,null,null,"Display"]
[null,"2D. Relationship with the independent auditor",null,null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,"19)","Over the past year, how would you characterize the relationship between the audit committee and the independent auditor? (Select one)",null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,null,"Management dominated the relationship. ",null,null,null,null,"Display"]
[null,null,"The audit committee has assumed the primary reporting relationship for the external audit function. ",null,null,null,null,"Display"]
[null,null,"The audit committee has assumed an oversight role in partnership with management as regards to the relationship with the independent auditor.",null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,"20)","Where the audit committee took an active oversight role with respect to the relationship with the independent auditor, in the past year, the audit committee:",null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,null,"Reviewed the proposed audit scope, focus areas, and plan",null,null,null,null,"Display",{"$f":"IF(D214=\"\",1,\"\")","v":1}]
[null,null,null,null,null,null,null,"Display"]
[null,null,"Reviewed the appropriateness and reasonableness of the proposed audit fees",null,null,null,null,"Display",{"$f":"IF(D216=\"\",1,\"\")","v":1}]
[null,null,null,null,null,null,null,"Display"]
[null,null,"Received regular reports from the independent auditors on the progress of the audit plan",null,null,null,null,"Display",{"$f":"IF(D218=\"\",1,\"\")","v":1}]
[null,null,null,null,null,null,null,"Display"]
[null,null,"Reviewed engagements for non-audit services that may affect the auditor's independence",null,null,null,null,"Display",{"$f":"IF(D220=\"\",1,\"\")","v":1}]
[null,null,null,null,null,null,null,"Display"]
[null,null,"Reviewed the quality of the organization's financial accounting and reporting",null,null,null,null,"Display",{"$f":"IF(D222=\"\",1,\"\")","v":1}]
[null,null,null,null,null,null,null,"Display"]
[null,null,"Reviewed the nature and scope of services provided by the independent auditors",null,null,null,null,"Display",{"$f":"IF(D224=\"\",1,\"\")","v":1}]
[null,null,null,null,null,null,null,"Display"]
[null,null,"Reviewed the nature and extent of any disagreement occurring",null,null,null,null,"Display",{"$f":"IF(D226=\"\",1,\"\")","v":1}]
[null,null,null,null,null,null,null,"Display"]
[null,null,"Reviewed the level and/or appropriateness of the audit fees",null,null,null,null,"Display",{"$f":"IF(D228=\"\",1,\"\")","v":1}]
[null,null,null,null,null,null,null,"Display"]
[null,null,"Met annually in private with management and the independent auditors",null,null,null,null,"Display",{"$f":"IF(D230=\"\",1,\"\")","v":1}]
[null,null,null,null,null,null,null,"Display"]
[null,null,"Reviewed hiring policies regarding the employees of independent auditors",null,null,null,null,"Display",{"$f":"IF(D232=\"\",1,\"\")","v":1}]
[null,null,null,null,null,null,null,"Display"]
[null,"21)","Does the audit committee chair normally communicate to the independent auditor the expectation that the independent auditor will contact the committee or its chair when necessary?",null,null,null,null,"Display"]
[null,null,null,null,null,null,null,null,{"$f":"IF(D236=\"\",1,\"\")","v":1}]
[null,null,null,null,null,null,null,"Display"]
[null,"2E. Relationship with the INTERNAL auditor",null,null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,"22)","Over the past year, how would you characterize the relationship between the audit committee and the internal auditor? (Select one) ",null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,null,"Management dominated the relationship.",null,null,null,null,"Display"]
[null,null,"The audit committee has assumed an oversight role with respect to the relationship.",null,null,null,null,"Display"]
[null,null,"The audit committee has assumed the primary reporting relationship for the internal audit function.",null,null,null,null,"Display"]
[null,null,"Not applicable",null,null,null,null,"Display"]
[null,null,"Don't know",null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,"2F.  Internal control environment (Please indicate in which of the following activities the audit committee is involved. If unsure, select \"Don't know\")",null,null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,"23)","In the past year, the audit committee reviewed:",null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,null,"The plan and scope of the annual audit with respect to planned reliance and testing of the internal control environment ",null,null,null,null,"Display",{"$f":"IF(D257=\"\",1,\"\")","v":1}]
[null,null,null,null,null,null,null,"Display"]
[null,null,"Major points contained in the auditor’s Management Letter resulting from control evaluation and testing ",null,null,null,null,"Display",{"$f":"IF(D259=\"\",1,\"\")","v":1}]
[null,null,null,null,null,null,null,"Display"]
[null,null,"The plans of the internal and independent auditors to ensure that the combined evaluation and testing of controls are comprehensive, cost-effective and appropriate to risks, business activities, changing circumstances, etc.",null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display",{"$f":"IF(D256=\"\",1,\"\")","v":1}]
[null,null,null,null,null,null,null,"Display"]
[null,null,"Appointments of key people involved in financial reporting (CFO, head of internal audit, etc.) ",null,null,null,null,"Display",{"$f":"IF(D258=\"\",1,\"\")","v":1}]
[null,null,null,null,null,null,null,"Display"]
[null,null,"Fraud prevention policies and programs ",null,null,null,null,"Display",{"$f":"IF(D260=\"\",1,\"\")","v":1}]
[null,null,null,null,null,null,null,"Display"]
[null,"24)","In the past year the audit committee received:",null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,null,"Reports from management when significant control deviations occurred ",null,null,null,null,"Display",{"$f":"IF(D264=\"\",1,\"\")","v":1}]
[null,null,null,null,null,null,null,"Display"]
[null,null,"Regular reports on all major control deviations, suspicions, or detection of fraud ",null,null,null,null,"Display",{"$f":"IF(D266=\"\",1,\"\")","v":1}]
[null,null,null,null,null,null,null,"Display"]
[null,null,"Feedback on how such control breakdowns have been corrected",null,null,null,null,"Display",{"$f":"IF(D262=\"\",1,\"\")","v":1}]
[null,null,null,null,null,null,null,"Display"]
[null,"25)","In the past year, the audit committee monitored:",null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,null,"The execution of the audit work related to the system of internal controls ",null,null,null,null,"Display",{"$f":"IF(D272=\"\",1,\"\")","v":1}]
[null,null,null,null,null,null,null,"Display"]
[null,null,"Fraud prevention policies and programs ",null,null,null,null,"Display",{"$f":"IF(D274=\"\",1,\"\")","v":1}]
[null,null,null,null,null,null,null,"Display"]
[null,"26)","In the past year, the audit committee requested that management prepare a formal report, at least annually, on the effectiveness of the corporation’s control systems. ",null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display",{"$f":"IF(D277=\"\",1,\"\")","v":1}]
[null,null,null,null,null,null,null,"Display"]
[null,"27)","In the past year, the audit committee made inquiries about the independent auditor and management on the depth of experience and sufficiency of staff in the finance and internal audit functions.",null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display",{"$f":"IF(D280=\"\",1,\"\")","v":1}]
[null,null,null,null,null,null,null,"Display"]
[null,"28)","In the past year, the audit committee extended its oversight of internal control systems into non-financial areas (e.g., operations).",null,null,null,null,"Display",{"$f":"IF(D283=\"\",1,\"\")","v":1}]
[null,null,null,null,null,null,null,"Display"]
[null,"Based on your results, your organization should seek to improve on the following areas/criteria:",null,"Please use the spaces below to brainstorm plans for improvement.",null,null,null,{"$f":"IF(Rating!B12=\"No\",\"Display\",IF(Rating!C12=\"No\",\"Display\",IF(Rating!D12=\"No\",\"Display\",IF(Rating!E12=\"No\",\"Display\",IF(Rating!F12=\"No\",\"Display\",IF(Rating!G12=\"No\",\"Display\",IF(Rating!H12=\"No\",\"Display\",\"Hide\")))))))","v":"Display"}]
[null,null,null,null,null,null,null,{"$f":"H284","v":"Display"}]
[null,null,"The amount of information that the audit committee reviewed as part of its responsibilities with respect to financial information and recommend for approval to the board (refer to question 12)",null,null,null,null,{"$f":"IF(Rating!B12=\"Yes\",\"Hide\",\"Display\")","v":"Display"}]
[null,null,null,null,null,null,null,{"$f":"H286","v":"Display"}]
[null,null,null,null,null,null,null,{"$f":"H286","v":"Display"}]
[null,null,"The audit committee's activities related to risk management (refer to question 15)",null,null,null,null,{"$f":"IF(Rating!C12=\"Yes\",\"Hide\",\"Display\")","v":"Display"}]
[null,null,null,null,null,null,null,{"$f":"H289","v":"Display"}]
[null,null,"Broader business risks discussed between key members of management and the audit committee (refer to question 16)",null,null,null,null,{"$f":"IF(Rating!D12=\"Yes\",\"Hide\",\"Display\")","v":"Display"}]
[null,null,null,null,null,null,null,{"$f":"H291","v":"Display"}]
[null,null,"Types of risks identified and responded to by the audit committee after reviewing information and obtaining an understanding of the processes used by management, the independent auditors, and the internal auditors (refer to question 17)",null,null,null,null,{"$f":"IF(Rating!E12=\"Yes\",\"Hide\",\"Display\")","v":"Display"}]
[null,null,null,null,null,null,null,{"$f":"H293","v":"Display"}]
[null,null,null,null,null,null,null,{"$f":"H293","v":"Display"}]
[null,null,"The frequency that the audit committee discusses or reviews reports concerning the company's compliance with various bodies of law and regulations (refer to question 18)",null,null,null,null,{"$f":"IF(Rating!F12=\"Yes\",\"Hide\",\"Display\")","v":"Display"}]
[null,null,null,null,null,null,null,{"$f":"H296","v":"Display"}]
[null,null,null,null,null,null,null,{"$f":"H296","v":"Display"}]
[null,null,"Different documents and deliverables reviewed by the audit committee where they took an active oversight role with respect to the relationship with the independent auditor (refer to question 20)",null,null,null,null,{"$f":"IF(Rating!G12=\"Yes\",\"Hide\",\"Display\")","v":"Display"}]
[null,null,null,null,null,null,null,{"$f":"H299","v":"Display"}]
[null,null,null,null,null,null,null,{"$f":"H299","v":"Display"}]
[null,null,"Internal control environment activities that the audit committee was involved in (refer to questions 23-28)",null,null,null,null,{"$f":"IF(Rating!H12=\"Yes\",\"Hide\",\"Display\")","v":"Display"}]
[null,null,null,null,null,null,null,{"$f":"H302","v":"Display"}]
[null,"3 - Composition of the audit committee",null,null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,"29)","How many people are on the audit committee? (Select one only.)",null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,"30)","How many independent (non-management) members are on the audit committee? (Select one only.)",null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,"31)","How many unrelated (no relationship with the Company other than as director) members does the audit committee include? This would exclude directors who might be major customers, lenders, or suppliers. (Select one only.) ",null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,"32)","Does the company have a high turnover (e.g., 2 out of 3 people leaving over 2 years) on the audit committee? (Select one only.)",null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,"33)","Audit committee members can be selected for a number of different reasons. Which of the following most applies to the audit committee under review? (Please select one only.)",null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,null,"Independence (non-management)",null,null,null,null,"Display"]
[null,null,"Unrelated (to the company)",null,null,null,null,"Display"]
[null,null,"Interest in serving on the audit committee",null,null,null,null,"Display"]
[null,null,"Business and financial skills ",null,null,null,null,"Display"]
[null,null,"Don't know",null,null,null,null,"Display"]
[null,null,"Other, please specify:",null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,"34)","In the past year, how often did the audit committee hold meetings? (Select one only.)",null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,"35)","Please indicate which of the following most influences how the audit committee sets its priorities. (Select one only.)",null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,null,"Tradition",null,null,null,null,"Display"]
[null,null,"External reporting requirements and timetable ",null,null,null,null,"Display"]
[null,null,"Internal mandate",null,null,null,null,"Display"]
[null,null,"The chair of the audit committee proposes the agenda in consultaion with management and the external/internal auditors, and seeks input from members",null,null,null,null,"Display"]
[null,null,"Uses a formal process established for setting priorities based on assessment of risks",null,null,null,null,"Display"]
[null,null,"Don't know",null,null,null,null,"Display"]
[null,null,"Other, please specify:",null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,"36)","How frequently does the audit committee maintain minutes of its meetings? (Select one only.)",null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,"37)","In the past year, which of the following types of information did the audit committee receive/use? (Select all that apply.)",null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,null,"Annual consolidated financial statements",null,null,null,null,"Display"]
[null,null,"Annual financial statements for each subsidiary ",null,null,null,null,"Display"]
[null,null,"Annual financial statements for each investee subject to significant influence",null,null,null,null,"Display"]
[null,null,"Annual financial statements for the company pension fund",null,null,null,null,"Display"]
[null,null,"Quarterly consolidated financial statements",null,null,null,null,"Display"]
[null,null,"Quarterly financial statements for each subsidiary ",null,null,null,null,"Display"]
[null,null,"Quarterly financial statements for each investee subject to significant influence ",null,null,null,null,"Display"]
[null,null,"MD&A",null,null,null,null,"Display"]
[null,null,"Annual report",null,null,null,null,"Display"]
[null,null,"Annual information form",null,null,null,null,"Display"]
[null,null,"Draft press releases",null,null,null,null,"Display"]
[null,null,"Final press releases",null,null,null,null,"Display"]
[null,null,"Full public offerings documents or registration statements prospectus",null,null,null,null,"Display"]
[null,null,"Monthly or quarterly financial variance analyses with explanations describing period and year-to-date actual performance against plan ",null,null,null,null,"Display"]
[null,null,"Monthly or quarterly financial variance analyses with explanations describing period and year-to-date actual performance against forecasts ",null,null,null,null,"Display"]
[null,null,"Monthly or quarterly financial analysis information by business segment on a comparative basis",null,null,null,null,"Display"]
[null,null,"Sufficient information related to important accounting and financial reporting issues",null,null,null,null,"Display"]
[null,null,"Other, please specify:",null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,"38)","In the past year did the audit committee receive/use reports/communications from the independent auditor regarding (Select all that apply.)",null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,null,"The planning of the annual audit",null,null,null,null,"Display"]
[null,null,"The results of the annual audit",null,null,null,null,"Display"]
[null,null,"Past adjustments to the financial statements",null,null,null,null,"Display"]
[null,null,"Their independence ",null,null,null,null,"Display"]
[null,null,"Their quarterly review work, if any ",null,null,null,null,"Display"]
[null,null,"Internal controls work, if any ",null,null,null,null,"Display"]
[null,null,"Special audit reviews",null,null,null,null,"Display"]
[null,null,"Other, please specify:",null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,"39)","In the past year did the audit committee receive/use reports/communications from the internal auditor regarding (Select all that apply.)",null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,null,"Their plan for the year",null,null,null,null,"Display"]
[null,null,"The results of their work",null,null,null,null,"Display"]
[null,null,"Management's response to previously noted internal control concerns",null,null,null,null,"Display"]
[null,null,"The related party transactiond details",null,null,null,null,"Display"]
[null,null,"Other, please specify: ",null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,"40)","In the past year did the audit committee receive/use reports/communications from management regarding...  (Select all that apply.) ",null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,null,"Risk management processes and issues",null,null,null,null,"Display"]
[null,null,"Assessment of the company's business risks",null,null,null,null,"Display"]
[null,null,"The company's strategic plan",null,null,null,null,"Display"]
[null,null,"Management compensation information",null,null,null,null,"Display"]
[null,null,"The regulator's reviews",null,null,null,null,"Display"]
[null,null,"Other, please specify:",null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,"41)","Does the audit committee have an orientation program to educate new members on their responsibilities?",null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,"42)","Does the audit committee report: (Select all that apply.)",null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,null,"To the Board of Directors on their review of the annual financial statements?",null,null,null,null,"Display"]
[null,null,"Informally to the Board of Directors on other matters?",null,null,null,null,"Display"]
[null,null,"Regularly to the Chairman of the Board and the full Board?",null,null,null,null,"Display"]
[null,null,"Other, please specify:",null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,"43)","Does the audit committee publicly report information with respect to its: (Select all that apply.)",null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,null,"Charter?",null,null,null,null,"Display"]
[null,null,"Membership?",null,null,null,null,"Display"]
[null,null,"Mandates?",null,null,null,null,"Display"]
[null,null,"Performance?",null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,"44)","Is the audit committee authorized to retain independent counsel, accountants, or other advisors to assist in investigating any matters within the committee’s scope, as appropriate?",null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,"45)","Does the Board Chair: (Select all that apply.)",null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,null,"Ensure coordination of work between board committees?",null,null,null,null,"Display"]
[null,null,"Meet with all committee chairpersons to ensure there are effective working relationships and coordination of activities?",null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,"46)","Does the audit committee assess its performance: (Select one.)",null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,null,"By reviewing its practices only after a problem or failure occurs?",null,null,null,null,"Display"]
[null,null,"By using an informal assessment undertaken within the committee (or as part of broader board self-assessment)?",null,null,null,null,"Display"]
[null,null,"By using a formal assessment undertaken within the committee (or as part of a broader board self-assesment)?",null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,"47)","“The audit committee chair ensures there is an effective process for responding to issues raised in the assessment process.” Please indicate whether you agree or disagree with the following statement:",null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,"48)","The audit committee operates with a “style” that can be characterized as: (Select one.)",null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,null,"Formal",null,null,null,null,"Display"]
[null,null,"Focused on achieving conformity and consensus ",null,null,null,null,"Display"]
[null,null,"Informal, but efficient and business-like",null,null,null,null,"Display"]
[null,null,"Members behave as part of a tight working group",null,null,null,null,"Display"]
[null,null,"Other, please specify:",null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,"49)","Do you think the time allotment is: (Select one)",null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,"50)","Do you think that: (Select one)",null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,null,"The agendas are tightly controlled?",null,null,null,null,"Display"]
[null,null,"The agendas are controlled but with opportunity for input from members?",null,null,null,null,"Display"]
[null,null,"Members are encouraged to ask questions and scrutinize issues?",null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,"51)","Do the audit committee members have: (Select all that apply)",null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,null,"Limited interaction?",null,null,null,null,"Display"]
[null,null,"Time to ask questions and discuss issues?",null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,"52)","Does the audit chairperson (Select one.)",null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,null,"Dominate the committee?",null,null,null,null,"Display"]
[null,null,"Provide leadership?",null,null,null,null,"Display"]
[null,null,"Allow dissenting opinions ample opportunity for review and discussion? ",null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,"53)","Are audit committee members encouraged to visit company locations and meet with management (corporate and divisional)? (Select one.)",null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,"Please use the space below to reflect on how your audit committee practices can improve:",null,null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,null,null,null,null,null,null,"Display"]
[null,"© Deloitte LLP and affiliated entities.",null,null,null,null,null,"Display"]

{"sheet":"Rating","index":2,"n_rows":16,"n_cols":8,"rows_kept":16,"cut":false,"hidden":true,"merged":[]}
["Item","Question 12","Question 15","Question 16","Question 17","Question 18","Question 20","Questions 23 to 28"]
["Total Number of Questions",11,4,7,5,8,10,13]
[]
["Not covered",{"$f":"COUNTIF('Self-assessment'!D82:D102,\"Not reviewed\")","v":0},null,null,null,{"$f":"COUNTIF('Self-assessment'!D188:E202,\"Never\")","v":0}]
[]
["Blanks",{"$f":"SUM('Self-assessment'!I82:I102)","v":11},{"$f":"SUM('Self-assessment'!I146:I152)","v":4},{"$f":"SUM('Self-assessment'!I158:I170)","v":7},{"$f":"SUM('Self-assessment'!I174:I182)","v":5},{"$f":"SUM('Self-assessment'!I188:I202)","v":8},{"$f":"SUM('Self-assessment'!I214:I232)","v":10},{"$f":"SUM('Self-assessment'!I251:I282)","v":13}]
[]
["Covered",{"$f":"B2-(B4+B6)","v":0},{"$f":"COUNTIF('Self-assessment'!D146:D152,\"Agree\")","v":0},{"$f":"COUNTIF('Self-assessment'!D158:D170,\"Agree\")","v":0},{"$f":"COUNTIF('Self-assessment'!D174:E182,\"Agree\")","v":0},{"$f":"F2-(F4+F6)","v":0},{"$f":"COUNTIF('Self-assessment'!D214:D232,\"Agree\")","v":0},{"$f":"COUNTIF('Self-assessment'!D251:D282,\"Yes\")","v":0}]
[]
["Percentage covered",{"$f":"B8/B2","v":0},0,0,0,0,0,0]
[]
["Acceptable?",{"$f":"IF(B10>$B$16,\"Yes\",\"No\")","v":"No"},"No","No","No","No","No","No"]
[]
[]
[]
["Passing rate",0.6]

{"sheet":"Drop Down 1","index":3,"n_rows":23,"n_cols":14,"rows_kept":23,"cut":false,"hidden":true,"merged":[]}
["Industry Sectors","Stock Exchange","Market Capitalization","Revenue Volume","Number of Employees","Countries","Oversight Responsibility","Responsibilities Assumed by Audit Committee","Information Reviewed by Audit Committee & Recommended for Approval","Information Audit Committee Discussed/Reviewed with Management & External Auditors","Information Discussed with Management & External Auditors to Understand Preferences","Risk Management Activities","Relationship Between Audit Committee & External Auditors","Relationship Between Audit Committee & Internal Auditors"]
["Banking","TSX & TSX-V","Under $10 million","Under $1 million","Under 100","Canada","Audit Committee","Financial Information Review (F/S, MD&A, annual and interim results press releases, etc.)","Annual financial statements","The impact of changes in accounting policies","Critical accounting policies","Assessment of the risk of material misstatement","Management dominated the relationship ","Management dominated the relationship"]
["Consumer Business","CDNX","$10 - $49 million","$1 - $9 milllion","100 - 499","USA","Board of Directors","Selection of Critical Accounting Policies","Annual financial statements of subsidiaries","The selection of critical accounting principles","Key estimates and judgements","Identification of the major risk areas","The audit committee has assumed the primary reporting relationship for the external function ","The audit committee has assumed an oversight role with respect to the relationship"]
["Education","NASDAQ","$50 -$99 million","$10 - $49 million","500 - 999","Africa","Other, please specify:","Compliance with Laws and Regulations","Related pension fund financial statements","The quality, not just the acceptability, of financial accounting and reporting","Clarity and completeness of the company's financial disclosures","Management's response to the identified risks","The audit committee has assumed an oversight role in partnership with management as regards to the relationship with the external auditor","The audit committee has assumed the primary reporting relationship for the internal audit function"]
["Energy/Utilities","NYSE","$100 - $249 million","$50 - $99 millon","1,000 - 2,499","Australia",null,"Approval of Significant Transactions Including Financing, Acquisitions, Divestures, Related Party Transactions","MD&A","Accounting estimates and key areas where management judgement was applied to arrive at the financial reporting","Degree of aggressiveness or conservatism of accounting policies",null,null,"Not Applicable"]
["Government","Other:","$250 - $499 million","$100 - $149 million","2,500 - 4,999","Central America",null,"Divestures, Related Party Transactions","Annual report","The clarity and completeness of the company's disclosure","Other, please specify:",null,null,"Don't Know"]
["Health Care",null,"$500 - $999 million","$150 - $249 million","2,500 - 4,999","Central Europe",null,"Relationship with External Auditor","Annual Information Form","The process used by management to identify related parties"]
["High Technology",null,"$1 - $10 billion","$250 - $499 million","5000 - 9,999","China",null,"Relationship with Internal Auditor","Interim financial information","The transparency of related party disclosures"]
["Insurance",null,"Over $10 billion","$500 - $999 million","10,000 - 14,999","India",null,"Assessment of Internal Controls and Investigation of Control Deviations","Press releases that include financial information","All unrecorded audit adjustments"]
["Investment Management Services",null,null,"$1 - $10 billion","15,000 - 25,000","Indonesia",null,"Special Investigations",null,"The independence of the external auditor"]
["Manufacturing",null,null,"Over $10 billion","Over 25,000","Japan",null,"Communications with Regulators",null,"The nature and extent of non-audit services provided by the external auditor and the related disclosures"]
["Media and Entertainment",null,null,null,null,"Mexico",null,"Review of Information on the Corporate Website",null,"The nature, extent and scope of the audit plan before the audit begins"]
["Not-for-Profit",null,null,null,null,"Middle East",null,"Other, please specify:",null,"The business risks and the quality of the system of internal controls"]
["Professional Services",null,null,null,null,"North Korea",null,null,null,"The extent to which the system of internal controls is reviewed"]
["Real Estate",null,null,null,null,"Northern Europe",null,null,null,"The occurrence of illegal acts, fraud or other irregularities"]
["Resources",null,null,null,null,"Russia",null,null,null,"The occurrence of any disagreements bewteen management, the external and internal auditors"]
["Social Services",null,null,null,null,"South America",null,null,null,"The use of consultations with other auditors"]
["Telecommunications",null,null,null,null,"Southeast Asia",null,null,null,"The use of other specialists (e.g. actuaries, lawyers)"]
["Trade",null,null,null,null,"Other:",null,null,null,"Any difficulties encountered in completing the audit"]
["Transportation",null,null,null,null,null,null,null,null,"The consultations with National Office"]
["Cannabis",null,null,null,null,null,null,null,null,"Hiring policies regarding the issuer's partners, employees and former partners, and the external auditors employees"]
["Other:",null,null,null,null,null,null,null,null,"The procedure for the receipt, retention and treatment of complaints"]
[null,null,null,null,null,null,null,null,null,"Other, please specify:"]

{"sheet":"Drop Down 2","index":4,"n_rows":35,"n_cols":23,"rows_kept":35,"cut":false,"hidden":true,"merged":[]}
["Number of people","Audit committee member selection criteria","Audit committee meeting frequency","Factors influencing  audit committee's priorities ",{"$f":"E1:J24Recording of minutes frequency","v":{"$error":"#NAME?"}},"Information types used by audit committee","Reports/communications from external auditor that were used","Reports/communications from internal auditor that were used","Reports/communications from management that were used","Who the audit committee reports to ","Reporting of public information regarding:","Does the board chair:","Audit committee's assessment of performance","Audit committee's style","Agendas","Interactions between committee members","Audit committee chairperson characteristics"]
["Less than three people","Independence (non-management)","Once","Tradition","All the time","Annual consolidated financial statements","The planning of the annual audit","Their plan for the year","Risk management processes and issues","To the Board of Directors on their review of annual financial statements?","Charter?","Ensure coordination of work between board committees?","By reviewing its practices only after a problem or failure occurs?","Formal","The agendas are tightly controlled?","Limited interaction?","Dominate the committee?"]
["Three people","Unrelated (to the company)","Twice","External reporting requirements and timetable ","Occasionally","Annual financial statements for each subsidiary ","The results of the annual audit","The results of their work","Assessment of the company's business risks","Informally to the Board of Directors on other matters?","Membership?","Meet with all committee chairpersons to ensure there is effective working relationships and coordination of activities?","By using an informal assessment undertaken within the committee (or as part of broader board self-assessment?)","Focused on achieving conformity and consensus ","The agendas are controlled but with opportunity for input from members?","Time to ask questions and discuss issues?","Provide leadership?"]
["Four people","Interest in serving on the audit committee","Three ","Internal mandate","For selected meetings","Annual financial statements for each investee subject to significant influence","Past adjustments to the financial statements","Management's response to previously noted internal control concerns","The company's strategic plan","Regularly to the Chairman of the Board and the full Board?","Mandates?",null,"By using a formal assessment undertaken within the committee (or as part of a broader board self-assesment)?","Informal, but efficient and businesslike","Members are encouraged to ask questions and scrutinize issues?",null,"Allow dissenting opinions ample opportunity for review and discussion? "]
["Five people","Business and financial skills ","Quarterly ","The Chair of the audit committee proposes the agenda in consultaion with management and the external/internal auditors and seeks input from members","Never","Annual financial statements for the company pension fund","Their independence ","The related party transactiond details","Management compensation information","Other, please specify:","Performance?",null,null,"Members behave as part of a tight working group"]
["Six or more people","Don't know","More than four ","Uses a formal process established for setting priorities based on assessment of risks","Don't know ","Quarterly consolidated financial statements","Their quarterly review work, if any ","Other, please specify: ","The regulator's reviews",null,null,null,null,"Other, please specify:"]
["Don't know","Other, please specify:","Don't know ","Don't know",null,"Quarterly financial statements for each subsidiary ","Internal controls work, if any ",null,"Other, please specify:"]
[null,null,null,"Other, please specify:",null,"Quarterly financial statements for each investee subject to significant influence ","Special audit reviews"]
[null,null,null,null,null,"MD&A","Other, please specify:"]
[null,null,null,null,null,"Annual report"]
[null,null,null,null,null,"Annual information form"]
[null,null,null,null,null,"Draft press releases"]
[null,null,null,null,null,"Final press releases"]
[null,null,null,null,null,"Full public offerings documents or registration statements prospectus"]
[null,null,null,null,null,"Monthly or quarterly financial variance analyses with explanations describing period and year-to-date actual performance against plan "]
[null,null,null,null,null,"Monthly or quarterly financial variance analyses with explanations describing period and year-to-date actual performance against forecasts "]
["Annual financial statements",null,null,null,null,"Monthly or quarterly financial analysis information by business segment on a comparative basis"]
["Reviewed before issuance to the public",null,"Yes","Yes",null,"Sufficient information related to important accounting and financial reporting issues"]
["Reviewed after issuance to the public",null,"No","No",null,"Other, please specify:",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(L17='Drop Down 2'!B7,\"Display\",\"Hide\")","v":"Hide"}]
["Not reviewed",null,"Don't know"]
["Don’t know"]
[]
[]
[]
["Agree","More than enough"]
["Disagree","About right"]
["Don't Know","Insufficient"]
[]
[]
[]
["Never"]
["Only when issues arise"]
["Annually"]
["Don't Know"]
["N/A"]