Special Report on
The Audit Committee Charter
The Audit Committee Charter - Trends
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"WHERE WAS THE AUDIT COMMITTEE?" HAS BEEN a question asked by many over the past few years. With their next breath, those same people should be asking why gilt-edged audit committees with members acknowledged as having financial accounting and reporting expertise and who were often directors, chief executive officers (CEOs), or chief financial officers (CFOs), allowed management to take aggressive accounting positions or, even worse, falsify financial statements. Some point to the limited time that directors are able to spend attending to their duties, and to their reliance on management and the external and ...
Corporate governance is a thorny topic that board members and senior management must constantly revisit and improve. The recession has driven an increase in fraudulent behavior and that in turn has focused senior managers’ minds on improving detection and mitigation tactics. These six myths sum up what we hear from managers and some of the best solutions we’ve seen. If you would like to add to the list or if you disagree with what’s there then please do so in the comments below. If you are a CEB client and want to discuss any of this in more detail (or the research ... Read More
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THE AUDIT COMMITTEE CHARTER
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