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Audit Committees

Public Interest Entities (PIEs)and regulated are required by law to have good governance principles and comply with the National Code of Corporate Governance of Mauritius 2016 [“The Code”]. Principle 5 of the Code requires that the ‘Board of an organisation should be responsible for risk governance and should ensure that it develops and executes a comprehensive and robust system of risk management’.  To this end, the Code recommends the creation of appropriate Board Committees, like an ‘Audit & Risk Committee’. The Committee should consist of at least three Board members.

The Code also, in the move toward ethical responsibility and due diligence toward stakeholders of an entity, coupled with the requirements of good corporate governance, whereby the majority members of the audit committee should be independent and non-executive to the business, as well as having the necessary skills and knowledge to perform the necessary duties of the role of a committee member.
Moore can assist in the risk management and Audit & Risk Committee of your organisation in the following manner:

  • Provide technical and professional advice and guidance to the Audit & Risk Committee on specific matters;

  • Provide highly qualified and experienced persons to act as independent director to the Board, providing independent advice and guidance;

  • Be a member of the Audit & Risk Committee (subject to any regulatory approval);

  • Provide training on diverse risk-related matters such as money laundering, risk assessment, financial reporting;

  • Draft policies on risk management and risk mitigation;

  • Provide internal or external audit services;

  • Provide independent AML/CFT audit as required by some regulatory bodies.


Moore has a diverse pool of highly experienced and qualified staff in the field of law, compliance, finance, audit and tax who can provide impartial advice and guidance, thus reducing the burden of compliance with ethical expectations.

Please feel free to contact us for more information.