Audit Committee Essentials covers the role and responsibilities of the Audit Committee of Corporate Boards of Directors following the enactment of the Sarbanes-Oxley Act. It explains why internal control is so critical and how the audit committee can work to make it more effective, with an emphasis on the oversight of the financial reporting process and on oversight of the independent audit. INDICE: About the Author. Disclaimer. Preface. Chapter 1. Evolution of Audit Committees. Chapter 2. Full Board Responsibilities and Effective Board Processes. Chapter 3. Personal Characteristics of Effective Boards and Members. Chapter 4. Duties of Audit Committees Prescribed By Law, Regulation, or Rule. Chapter 5. Overview of Additional Duties of Audit Committees Considered to be Best Practices. Chapter 6. Necessary Characteristics of Audit Committees and Their Members. Chapter 7. The Audit Committee and Its Charter. Chapter 8. Audit Committee Oversight of Financial Statements and Financial. Chapter 9. The AuditCommittee and Internal Auditing. Chapter 10. The Audit Committee and Risk Management. Chapter 11. The Audit Committee and Internal Control. Chapter 12. TheAudit Committee and Ethics-Related Initiatives. Chapter 13. The Audit Committee and Information Technology (IT). Chapter 14. Audit Committee Issues in Not-for-Profit Entities. Chapter 15. Audit Committee Resources. Glossary. Index.
- ISBN: 978-0-471-69959-0
- Editorial: John Wiley & Sons
- Encuadernacion: Cartoné
- Páginas: 256
- Fecha Publicación: 02/07/2008
- Nº Volúmenes: 1
- Idioma: Inglés