Audit Committee Trends and Tools: A Time for Change PDF
28 Pages·2002·0.184 MB·English
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Description:
Today’s turbulent business environment has put increased pressure on audit committees to improve oversight effectiveness and has amplified the need for executives and auditors to give more support to audit committees. This Executive Report reviews the changing environment relating to audit committees and their oversight responsibilities, summarizes changes in audit committee behavior, and offers practical tools to assist audit committees in further developing their effectiveness. Guidance for effective support of the audit committee by financial management is also provided.
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