Institute of Internal Auditors

1 total work

The Audit Committee Handbook

by Louis Braiotta, R. Trent Gazzaway, Robert Colson, and Sridhar Ramamoorti

Published 1 June 1994

This revised edition reflects the rapidly changing environment in corporate and financial communities. Uses a theoretical and practical perspective to examine audit committee members' tasks and will help them to oversee and monitor internal/external audit functions, understand crucial guidelines for minimizing legal liability, formulate important questions to ask during pre- and post-audit meetings as well as review and attend to the internal control system, accounting policies, disclosures, questionable foreign payments, conflicts of interest and contributions.