Attorney-client privilege (legal professional privilege)
Definition
A legal protection that prevents compelled disclosure of confidential communications between a lawyer and their client. In forensic audit engagements structured as legal matters, the audit work product may attract privilege. The scope and conditions vary by jurisdiction.
Related terms
- Audit committee
- A sub-committee of the board of directors composed principally of independent non-executive directors, responsible for overseeing financial reporting, internal controls, and the...
- Flash report (preliminary oral briefing)
- An interim communication to the audit committee or board during an active investigation, before the formal written report is ready. Used when...
- Management override
- The circumvention of established internal controls by members of senior management. A key fraud risk in any organisation because those who set...
- Whistleblower channel
- A mechanism for individuals to report suspected misconduct to the audit committee or board directly, bypassing management. Required under SOX in the...
- Work-product doctrine
- A rule protecting materials prepared by or for an attorney in anticipation of litigation. It is broader than attorney-client privilege and covers...
Explained in
- Presenting Findings to Management and Audit CommitteesA legal protection that prevents compelled disclosure of confidential communications between a lawyer and their client. In forensic audit engagements structure...