El Comité de Auditoría brinda asistencia a la Junta Directiva en el cumplimiento de su responsabilidad de supervisión a los accionistas con respecto a:
Es responsabilidad del Comité mantener una vía abierta de comunicación entre sí mismo, los auditores externos, los auditores internos y la administración de Finning. En el desempeño de su función, el Comité está facultado para investigar cualquier asunto que se le señale, con pleno acceso a todos los libros, registros, instalaciones y personal de Finning. También está facultado para contratar asesores externos u otros expertos según sea necesario.
| Name | Independent |
| Stuart L Levernick, Chair | Yes |
| Vicki L. Avril-Groves, Financial Expert | Yes |
| Andrés Kuhlmann | Yes |
| Christopher W. Patterson | Yes |
| Manjit K. Sharma, Financial Expert | Yes |
| Nancy G. Tower, Financial Expert | Yes |
The Board Chair also regularly attends meetings of the Audit Committee. All Committee members must be independent and financially literate, meaning that each member can read and understand financial statements that are comparable to Finning’s in terms of breadth and complexity of accounting issues. At least one member is required to have accounting or related financial management expertise. Vicki L. Avril-Groves, Manjit K. Sharma and Nancy G. Tower are the Committee’s designated “financial experts”.
The Committee met four times in 2022, with 100% attendance at all the meetings. In addition, at each Committee meeting the members held sessions without management present.
Deloitte LLP (Deloitte) has been Finning’s external auditor since 2002. The Audit Committee has the oversight responsibility for reviewing Deloitte’s performance, qualifications, independence and audit of Finning’s financial statements.
Services provided by, and fees paid to, the external auditor are explained in more detail in the 2023 Management Proxy Circular.
