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Record Nr. |
UNINA9910830586203321 |
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Autore |
Verschoor Curtis C |
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Titolo |
Audit committee essentials [[electronic resource] /] / Curtis C. Verschoor |
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Pubbl/distr/stampa |
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Hoboken, N.J., : John Wiley & Sons, Inc., 2008 |
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ISBN |
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1-119-20147-0 |
1-281-37421-0 |
9786611374211 |
0-470-33707-9 |
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Descrizione fisica |
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1 online resource (258 p.) |
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Disciplina |
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Soggetti |
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Audit committees - United States |
Auditing, Internal - United States |
Boards of directors - United States |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Nota di contenuto |
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AUDIT COMMITTEE ESSENTIALS; Acknowledgements; Contents; About the Author; About The Institute of Internal Auditors; Preface; Chapter 1: Evolution of Audit Committees; EARLY EVENTS; SEC REGULATORY, LEGAL, AND PRIVATE SECTOR INITIATIVES; REGULATION ARISING FROM BANKING SCANDALS; STOCK EXCHANGE INITIATIVES; SARBANES-OXLEY ACT OF 2002; DIRECTORS' LIABILITY; PRIVATE COMPANY AND NOT-FOR-PROFIT GOVERNANCE INITIATIVES; FUTURE OUTLOOK; KEY POINTS IN CHAPTER 1; Chapter 2: Full Board Responsibilities and Effective Board Processes; INTRODUCTION; RESPONSIBILITIES OF THE BOARD OF DIRECTORS |
BEST PRACTICES BOARDS SHOULD EMBRACEOVERVIEW OF CURRENT LEGALLY REQUIRED BOARD MEMBER DUTIES; DIRECTORS' RIGHTS; AREAS OF SPECIAL CONCERN FOR THE BOARD AS A WHOLE; RECOMMENDED ELEMENTS OF BOARD PRACTICES AND PROCESSES; ASSESSING THE EFFECTIVENESS OF THE BOARD AS A WHOLE; LIABILITY AND INDEMNIFICATION; KEY POINTS IN CHAPTER 2; Chapter 3: Personal Characteristics of Effective Boards and Members; INTRODUCTION; ROLE |
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AND AUTHORITY OF INDEPENDENT DIRECTORS; CHARACTERISTICS OF AN EFFECTIVE BOARD MEMBER; CORE COMPETENCIES OF AN EFFECTIVE BOARD; SUMMARY OF THE DIRECTOR'S ROLE; KEY POINTS IN CHAPTER 3 |
Chapter 4: Duties of Audit Committees Prescribed by Law, Regulation, or RuleINTRODUCTION; HISTORICAL DEVELOPMENT OF MANDATED AUDIT COMMITTEE DUTIES; SOURCE OF CURRENT LEGALLY REQUIRED DUTIES OF AUDIT COMMITTEES; OVERVIEW OF CURRENTLY PRESCRIBED DUTIES AND RESPONSIBILITIES; LEGISLATIVE/REGULATORY SOURCES OF SELECTED AUDIT COMMITTEE RESPONSIBILITIES; KEY POINTS IN CHAPTER 4; Appendix 4A: FEI Corporate Governance Checklist; Chapter 5: Overview of Additional Duties of Audit Committees Considered to Be Best Practices; RECOMMENDATIONS OF THE BUSINESS ROUNDTABLE |
RECOMMENDATIONS OF THE CONFERENCE BOARDGUIDING PRINCIPLES OF THE BLUE RIBBON COMMITTEE; EIGHT HABITS OF HIGHLY EFFECTIVE AUDIT COMMITTEES; BEST PRACTICES RELATED TO AUDITING AND INTERNAL CONTROL; BEST PRACTICES RELATING TO PUBLIC DISCLOSURE OF FINANCIAL INFORMATION; AUDIT COMMITTEE OVERSIGHT OF ETHICS AND COMPLIANCE PROGRAMS; ADDITIONAL AUDIT COMMITTEE BEST PRACTICES; KEY POINTS IN CHAPTER 5; Chapter 6: Necessary Characteristics of Audit Committees and Their Members; INTRODUCTION; IMPORTANT PERSONAL ATTRIBUTES OF MEMBERS; IMPORTANCE OF TOTAL INDEPENDENCE; FINANCIAL KNOWLEDGE NECESSARY |
CRITERIA FOR ASSESSING AUDIT COMMITTEE EFFECTIVENESSKEY POINTS IN CHAPTER 6; Appendix 6A: Audit Committee Performance Evaluation Questionnaire; Chapter 7: The Audit Committee and Its Charter; PURPOSE AND CONTENTS OF AN AUDIT COMMITTEE CHARTER; KEY POINTS IN CHAPTER 7; Appendix 7A: Sample or Model Audit Committee Charter (Statutory and Regulatory Perspective); Appendix 7B: Sample Audit Committee Charter from the Institute of Internal Auditors Research Foundation; PURPOSE; AUTHORITY; COMPOSITION; RESPONSIBILITIES; Appendix 7C: Excerpts from Selected Audit Committee Charters |
SCHERING-PLOUGH CORPORATION AUDIT COMMITTEE CHARTER (EXCERPTS) (APPROVED BY BOARD OF DIRECTORS ON FEBRUARY 27, 2007) |
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Sommario/riassunto |
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Praise for Audit Committee Essentials ""Audit Committee Essentials is an excellent and comprehensive resource, documented with key references and illustrated with real-life company examples for all types of commercial and nonprofit enterprises. Dr. Verschoor brings into focus the intertwined impact of risk management, internal controls, and ethics on oversight responsibilities for both the audit committee and the entire board of directors. From my personal perspective as an audit committee member and as a director of both profit and nonprofit entities, this book should b |
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