Audit Committee Effectiveness: What Works Best, 4th Edition
Today's audit committee faces great expectations from stakeholders. Now in its 4th edition, this guide provides practical information and best practices that will help audit committees improve their effectiveness.
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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.