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Accounting > Audit Committee
The following information is about Audit Committee.
Audit Committee Defined
in a larger or more sophisticated corporationthe board may find it useful to appoint an audit committee whose oversight extends not only to external auditsbut also to internal auditsinternal controlsand external reporting. Ideallyan audit committee is composed of three to five non-management directors andas neededoutsiders with accounting and financial expertise. In a smaller corporation the audit committee may be a single director with financial expertise and audit experience who takes the lead in exercising the board's audit oversight responsibility.
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- FEI - Financial Executives International: Finance best practices, research, networking and jobs.
- Audit Committee Effectiveness Center
- https://media. cpa2biz.com/Pu blication/IFRS /1924_IFRS_Bac kgrounder_v3_w eb_FINAL_06-09 -08.pdf
- International Financial Reporting Standards - Questions and Answers
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