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while the characteristics and skills of audit committees start with communication skills having the ability to interact and having the confidence of Management and the board to fulfill their responsibilities its not always and an easy task they need to be disciplined and and focused and to be able to stay current on regulatory issues and be close to the strategic initiatives initiatives of the bank so that they can be comfortable that the audit programs that the bank has in place are going to be able to meet the challenges and the expectations of where the bank is going as a business with respect to the background and experience of audit committee members this become very important that all the committee members have at least one person thats a financial expert who can understand the technical aspects of accounting and reporting and has that background is a specific requirement for public financial institutions but nevertheless its important for all institutions to have people that
