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Audit Committee Briefing: Understanding the 21st Century Audit Committee and its Governance Roles
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This publication in The IIARF Handbook Series provides a broad understanding of audit committees and their governance roles in various organizations, primarily publicly owned corporations. It has specific focus on recent changes internal auditors should be considering in their relationships with the audit committee of their organization. The book's global comprehensiveness and historical overview outline global sources of information for those concerned with aspects of corporate governance related to compliance with laws and regulations, risk management, internal control, safeguarding assets, and reliable information flow. It is intended to serve as a starting point and detailed road map that facilitates further investigation of a particular subject. References to information sources contain complete bibliographical data and also specify URLs (Internet locations), where available, to facilitate a reader's investigation.
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