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Audit Committee (AC) Meeting Minutes

AC Attendees: Bill Graham, Olga Madruga-Forti, Erika Mann – Chair, Gonzalo Navarro, and Ray Plzak

Other Board Attendees: George Sadowsky

ICANN Executives and Staff Attendees: Michelle Bright (Board Support Manager), Xavier Calvez (Chief Financial Officer), John Jeffrey (General Counsel and Secretary), Jacks Khawaja (Enterprise Risk Management Director), Wendy Profit (Board Support Specialist), and Amy Stathos (Deputy General Counsel).

Invited Guests: Rinalia Abdul Rahim, and representatives of the new independent audit firm, BDO.


The following is a summary of discussion, actions taken and actions identified:

  1. Minutes – The AC approved the minutes from 13 July 2013 and 30 April 2014.

  2. Presentation from new Independent Audit Firm – The new Audit Firm partner and manager presented the plan for the upcoming FY14 audit. The team members described their experience and the experience and expertise of organization, and provided an overview of the Firm, including its commitment to working with non-profits, its decentralized structure and that fact that it has offices in countries throughout the world, including everywhere ICANN has an office. The audit firm then explained various aspects of the upcoming audit, including: (i) management's responsibilities; (ii) engagement objectives; (iii) overall audit strategy and scope, including the primary areas of focus; (iv) the overall audit timeline; (v) the required communications regarding independence; and (vi) significant accounting and reporting matters.

Domain Name System
Internationalized Domain Name ,IDN,"IDNs are domain names that include characters used in the local representation of languages that are not written with the twenty-six letters of the basic Latin alphabet ""a-z"". An IDN can contain Latin letters with diacritical marks, as required by many European languages, or may consist of characters from non-Latin scripts such as Arabic or Chinese. Many languages also use other types of digits than the European ""0-9"". The basic Latin alphabet together with the European-Arabic digits are, for the purpose of domain names, termed ""ASCII characters"" (ASCII = American Standard Code for Information Interchange). These are also included in the broader range of ""Unicode characters"" that provides the basis for IDNs. The ""hostname rule"" requires that all domain names of the type under consideration here are stored in the DNS using only the ASCII characters listed above, with the one further addition of the hyphen ""-"". The Unicode form of an IDN therefore requires special encoding before it is entered into the DNS. The following terminology is used when distinguishing between these forms: A domain name consists of a series of ""labels"" (separated by ""dots""). The ASCII form of an IDN label is termed an ""A-label"". All operations defined in the DNS protocol use A-labels exclusively. The Unicode form, which a user expects to be displayed, is termed a ""U-label"". The difference may be illustrated with the Hindi word for ""test"" — परीका — appearing here as a U-label would (in the Devanagari script). A special form of ""ASCII compatible encoding"" (abbreviated ACE) is applied to this to produce the corresponding A-label: xn--11b5bs1di. A domain name that only includes ASCII letters, digits, and hyphens is termed an ""LDH label"". Although the definitions of A-labels and LDH-labels overlap, a name consisting exclusively of LDH labels, such as""icann.org"" is not an IDN."