Autore	Davia, Howard R.
Edizione	[2th ed.]
Pubbl/distr/stampa	New York, : John Wile & sons, 2000
Descrizione fisica	XV, 368 p. ; 24 cm
Disciplina	657.458
ISBN	0-471-35378-7
Formato	Materiale a stampa
Livello bibliografico	Monografia
Lingua di pubblicazione	eng
Record Nr.	UNINA-990003950700403321

Autore	Estupiñán Gaitán Rodrigo
Edizione	[Segunda edición.]
Pubbl/distr/stampa	Bogotá : , : Ecoe Ediciones, , 2015
Descrizione fisica	1 recurso electrónico (480 páginas)
Disciplina	657.458
Soggetto topico	Auditoría interna Control interno Administración de riesgos Administración financiera Libros electrónicos
Soggetto genere / forma	Libros electrónicos.
ISBN	958-771-092-4
Formato	Materiale a stampa
Livello bibliografico	Monografia
Lingua di pubblicazione	spa
Record Nr.	UNINA-9910676679503321

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

Autore	Rezaee Zabihollah <1953-, >
Edizione	[First edition.]
Pubbl/distr/stampa	New York, New York (222 East 46th Street, New York, NY 10017) : , : Business Expert Press, , 2016
Descrizione fisica	1 online resource (xii, 98 pages)
Disciplina	657.458
Collana	Financial accounting and auditing collection
Soggetto topico	Audit committees Global Financial Crisis, 2008-2009 - Auditing
Soggetto genere / forma	Electronic books.
Soggetto non controllato	Audit Committee Corporate Governance Oversight Effectiveness Financial Reports Audit Functions Risk Assessment Internal Controls Business Ethics Audit Committee Structure Composition Responsibilities and Accountability
ISBN	1-63157-534-1
Formato	Materiale a stampa
Livello bibliografico	Monografia
Lingua di pubblicazione	eng
Nota di contenuto	1. Audit committee education, evaluation, accountability, and reporting -- 2. Global perspectives of audit committees -- 3. Audit committees of private companies, not-for-profit organizations, and governmental entities -- 4. Audit committees' interaction with corporate gatekeepers and those in charge of governance -- 5. Contemporary issues of audit committees -- Index.
Record Nr.	UNINA-9910465061803321