LEADER 05256nam 22006254a 450 001 9910830586203321 005 20230721031358.0 010 $a1-119-20147-0 010 $a1-281-37421-0 010 $a9786611374211 010 $a0-470-33707-9 035 $a(CKB)1000000000415619 035 $a(EBL)343683 035 $a(OCoLC)241307908 035 $a(SSID)ssj0000107573 035 $a(PQKBManifestationID)12033731 035 $a(PQKBTitleCode)TC0000107573 035 $a(PQKBWorkID)10016727 035 $a(PQKB)10513050 035 $a(MiAaPQ)EBC343683 035 $a(EXLCZ)991000000000415619 100 $a20071203d2008 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aAudit committee essentials$b[electronic resource] /$fCurtis C. Verschoor 210 $aHoboken, N.J. $cJohn Wiley & Sons, Inc.$d2008 215 $a1 online resource (258 p.) 300 $aIncludes index. 311 $a0-471-69959-4 327 $aAUDIT 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 327 $aBEST 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 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 3 327 $aChapter 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 327 $aRECOMMENDATIONS 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 327 $aCRITERIA 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 327 $aSCHERING-PLOUGH CORPORATION AUDIT COMMITTEE CHARTER (EXCERPTS) (APPROVED BY BOARD OF DIRECTORS ON FEBRUARY 27, 2007) 330 $aPraise 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 606 $aAudit committees$zUnited States 606 $aAuditing, Internal$zUnited States 606 $aBoards of directors$zUnited States 615 0$aAudit committees 615 0$aAuditing, Internal 615 0$aBoards of directors 676 $a657.458 676 $a657/.458 700 $aVerschoor$b Curtis C$01701969 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910830586203321 996 $aAudit committee essentials$94086135 997 $aUNINA