Table of Contents
Shaping the Audit Committee Agenda; 1 The role of the audit committee; Code principles; Code provisions; 2 Creating an effective audit committee; Membership; Audit committee composition; Independence; Financial expertise and other skills; Resources; Remuneration; Professional development; 3 Running an effective audit committee; Audit committee terms of reference; Audit committee meetings; Communication policies; Assessing audit committee effectiveness; 4 Overseeing financial reporting; Audit committee responsibilities; Communications from external auditors; Recent developments; Earnings management; 5 Overseeing financial risks and internal control processes; Whistleblowing; Emerging issues; Enterprise management; Emerging ERM model; Risk indicators; Fraud and illegal acts; Complex corporate structures; Emerging Companies; Specialised regulated industries; 6 Overseeing the Internal and External Audit Processes; Internal auditors' oversight; External auditors' oversight; Appointment, reappointment and removal; Independence; Disclosure; Understanding the audit cycle; Assessment of external auditor; Appendices
Timothy Copnell is the Director in Charge of KPMG's UK Audit Committee Institute. He qualified as a chartered accountant in 1989 and joined KPMG's Department of Professional Practice in 1993 where he took responsibility for corporate governance matters. He has written a series of practical guides to corporate governance developments for KPMG and also writes regular articles for various publications
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