Terms of Reference of the Audit and Risk Committee of the Board of Directors

Institutional Document | June 2021

This document outlines the terms of reference of the Audit Committee.

The Audit and Risk Committee (the Committee) is a committee of the Board of Directors established pursuant to Section 12 of By-Laws of the Asian Development Bank (ADB). Its function is to assist the Board of Directors in carrying out its responsibilities as they relate to matters such as ADB’s financial reporting and audits, including internal controls and risk management, in line with Article 31 of the Agreement Establishing the Asian Development Bank.


  • Authority
  • Composition and Tenure
  • Meetings
  • Responsibilities

Additional Details

  • ADB administration and governance

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