Audit Committee Effectiveness: What Works Best

The economic crisis that started in 2008 increased the focus on the role of the audit committee and the information disclosed by companies. 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. Published by the Institute of Internal Auditors Research Foundation this book is a practical guide to help audit committees enhance their performance and effectiveness.

* Veja o link para a publica??o a seguir:https://www.pwc.com/en_JG/jg/publications/audit-comm-effectiveness-what-works-best-2011.pdf

** Autores: Catherine Bromilow and Donald Keller