Audit Committee Reporting: A Guide for Internal Auditing
By: Sally F. Cutler
How does internal auditing deliver clear messages to the audit committee—messages that support good governance and deliver on internal audit’s mission?
Audit Committee Reporting: A Guide for Internal Auditing helps readers not only to answer this question, but also to fashion a comprehensive approach to audit committee reporting.
Author Sally Cutler draws on her years of consultation with and training for internal audit departments large and small — plus up-to-date research — to present common and best practices. Furthermore, the practices are aligned with professional guidance from various sources, including The IIA’s International Professional Practices Framework (IPPF).
- Covers reporting on internal audit planning, results of audits, issue tracking, investigations, and internal audit operations
- Includes reporting that educates and contributes to organizational strategy
- Offers clear explanations, insightful strategies, and examples that are supported by exhibits and discussions of emerging practices
Frauds and governance failures have an impact on organizations of every type and at every level.
This handbook will be of interest to those in:
- Publicly traded companies who face regulatory and stockholder pressures
- Privately held companies
- Not-for-profit organizations
- Governmental organizations
Every organization that needs to assure stakeholders that their risks are assessed and managed and their internal controls are sound and functional will find Audit Committee Reporting: A Guide for Internal Auditing to be helpful.
Audit Committee Effectiveness: What Works Best, 4th Edition
By: PricewaterhouseCoopers LLP
In the wake of the late-2000s global financial crisis, there is an increased focus on the role of the audit committee and information disclosed in an organization's financial statements.
Clearly, the audit committee’s role in ensuring accurate and transparent disclosure is more difficult and challenging than ever—given increased expectations by shareholders, regulators, and other stakeholders; heightened scrutiny when things go wrong; more responsibility for risk management; and more focus on the need for fraud prevention.
Audit Committee Effectiveness: What Works Best, 4th Edition, is intended to be a practical guide, providing information and best practices on topics that are most relevant to the audit committee to enhance performance and effectiveness. This publication:
- Provides insights and points of view from audit committee members, financial reporting experts, governance specialists, and internal audit directors.
- Incorporates survey trends, allowing you to understand the financial reporting environment and how audit committees are responding.
- Includes an Audit Committee Self-assessment Guide that captures the leading practices discussed in the report to aid in assessing audit committee performance and identify process changes to consider.
The bottom line is that people expect more from audit committees today, and this publication provides insight into leading practices that can help committees meet those expectations.
Audit Committee Handbook
By: Louis Braiotta, Jr. R. Trent Gazzaway Robert Colson Sridhar Ramamoorti
The classic handbook to audit committee responsibilities—completely updated to cover the latest guidance with practical insights on the new functions of the audit committee.
Now containing the newest regulatory guidance impacting audit committees, including new chapters on audit oversight and updated discussions on fraud risk, the Fifth Edition helps your audit committee plan its agenda and achieve its mission in corporate governance.
The Audit Committee Handbook, Fifth Edition guides you to:
- Understand the role and responsibilities of the audit committee with a general update and reality check on auditing cycle activities
- Identify the developments that impact audit committee practices and the most current techniques and strategies for committee meetings
- Develop a repertoire of effective strategies to help the board of directors discharge its fiduciary responsibility to shareholders
- Prepare a periodic assessment of professional development activities and an informed review of both audit processes and financial reporting processes
A must-have for all audit committee members, board directors, corporate secretaries, CEOs, CFOs, and auditors involved in the accounting practices of their firms, The Audit Committee Handbook, Fifth Edition is the most authoritative work on audit committees in the marketplace.
Item Number: 10.1244