The authors of “ Eight Habits of Highly Effective Audit Committees” (Sept. 07, page 46) have identified relevant recommendations. However, these recommendations are for an audit committee that is a ...

SARBANES-OXLEY HAS CHANGED the relationships CPAs have with the entities that employ them. Before, an audit committee was essentially an extension of a company’s board of directors, often ...

Harare — CORPORATE audit committees can play an important role in ensuring an effective system of accounting and internal controls and the reporting of financial information that is relevant, ...

Cybersecurity ranks among the top priorities for audit committees, enterprise risk management, and finance and internal audit talent, outside of financial reporting and internal controls, according to ...