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Audit committee essentials [[electronic resource] /] / Curtis C. Verschoor
| Audit committee essentials [[electronic resource] /] / Curtis C. Verschoor |
| Autore | Verschoor Curtis C |
| Pubbl/distr/stampa | Hoboken, N.J., : John Wiley & Sons, Inc., 2008 |
| Descrizione fisica | 1 online resource (258 p.) |
| Disciplina |
657.458
657/.458 |
| Soggetto topico |
Audit committees - United States
Auditing, Internal - United States Boards of directors - United States |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-119-20147-0
1-281-37421-0 9786611374211 0-470-33707-9 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
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 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) |
| Record Nr. | UNINA-9910145735603321 |
Verschoor Curtis C
|
||
| Hoboken, N.J., : John Wiley & Sons, Inc., 2008 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Audit committee essentials [[electronic resource] /] / Curtis C. Verschoor
| Audit committee essentials [[electronic resource] /] / Curtis C. Verschoor |
| Autore | Verschoor Curtis C |
| Pubbl/distr/stampa | Hoboken, N.J., : John Wiley & Sons, Inc., 2008 |
| Descrizione fisica | 1 online resource (258 p.) |
| Disciplina |
657.458
657/.458 |
| Soggetto topico |
Audit committees - United States
Auditing, Internal - United States Boards of directors - United States |
| ISBN |
1-119-20147-0
1-281-37421-0 9786611374211 0-470-33707-9 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
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 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) |
| Record Nr. | UNINA-9910830586203321 |
|
Verschoor Curtis C
|
||
| Hoboken, N.J., : John Wiley & Sons, Inc., 2008 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||