Policies/en/Audit-Committee-Charter
This is a draft charter page, under construction. Status: proposal, to be adopted. It is offered as a first base position (initial hypothesis), proposed as a base for discussion, to be reviewed and validated before adoption. See the detailed disclaimer.
Audit Committee charter
Under construction. This page provides the structure of the charter; its content is to be defined with the founding steering committee and, later, with the community of WikiDealers through the soft transmission process.
Existing work
The financial audit function is already documented in the Court of Auditors page (Gov), a v0.1 draft covering the dual governance structure (Ynternet.org Foundation and the operating association) and financial oversight. This charter is intended to build on that existing work, not to duplicate it.
Purpose
To be defined. A possible scope, proposed as a base for discussion: oversight of financial reporting, books and audits.
Composition
To be defined: number of members, how they are chosen, duration and renewal of mandates.
Responsibilities
To be defined: main duties of the committee and the limits of its mandate.
Meetings and decisions
To be defined: frequency of meetings, quorum, how decisions are made and recorded.
Reporting and accountability
To be defined: to whom the committee reports and how its work is made transparent.
Review and amendment
To be defined: how this charter is reviewed, amended and approved.