A key responsibility of the board of directors is fiduciary oversight, including overseeing financial performance, accounting functions and the engagement and retention of independent auditors. Like ...

The Board of the International Organisation of Securities Commissions (IOSCO) yesterday published the survey report on audit committee oversight of auditors, which seeks to help identify audit ...

To ensure that your committee is up to its mission, you must first define the mission by drafting a strong charter that identifies audit committee functions, authority and responsibilities, along with ...

Pursuant to Article IV of the Bylaws of Case Western Reserve University, the purpose of the Audit Committee (the “Committee”) shall be to give counsel and assist the Board of Trustees (the “Board”) ...

On June 22, 2023, the SEC’s Investor Advisory Committee hosted a panel discussion regarding audit committee workload and transparency. The panel was led by James Andrus, with presentations of new ...

This paper reviews the tasks and design of audit committees, increasingly recommended as a way to strengthen financial accountability and good central bank governance. It outlines the motivations for ...

This article appeared in Commercial Leasing Law & Strategy, an ALM publication covering strategies and techniques for Corporate Counsel, Real Estate Attorneys, Business Law Practitioners, Real Estate ...

The past few years have emphasized fundamental organizational changes brought on by the pandemic. Companies are being called to embrace the impacts of digital transformation, monitor rises in cyber ...

The External Audit Committee (EAC) has three members, all of whom are independent of the IMF and its Executive Board. The EAC reports to the Board of Governors and is responsible for the oversight of ...

Dubai, UAE: Protiviti Member Firm for the Middle East Region and the UAE Internal Auditors Association (UAE IAA) today released the "Pulse of Internal Audit Survey Report UAE—2024." The report sheds ...

Studies of former partners of audit firms that have assumed management positions at audit clients have raised concerns, at least pre-SOX, about potentially lower audit quality, perhaps reflecting ...