Audit Committee Essentials

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9780471699590: Audit Committee Essentials
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"Audit Committee Essentials is an excellent andcomprehensive resource, documented with key references andillustrated with real-life company examples for all types ofcommercial and nonprofit enterprises. Dr. Verschoor brings intofocus the intertwined impact of risk management, internal controls,and ethics on oversight responsibilities for both the auditcommittee and the entire board of directors. From my personalperspective as an audit committee member and as a director of bothprofit and nonprofit entities, this book should be required readingfor corporate management, boards of directors, and theircommittees."
--George K. Gill, Chairman and CEO of PetAg, Inc.; Directorand member of the Investment and Audit Committees of the UnitedMethodist Foundation of Northern Illinois

"Maintaining the highest ethical standards is critical to thesuccess of not-for-profits in today's world. Dr. Verschoor's bookprovides a practical, highly prescriptive approach to ensuring thatgovernance processes meet the highest expectations of managers,employees, volunteers, contributors, and other stakeholders. I amvery impressed with the readability of the book. It definitelyraises one's awareness of the need for a thought-out plan thatensures strong financial and ethical credibility."
--John S. Maxson, President and CEO Greater North MichiganAvenue Association, Chicago, Illinois

A concise and readable account of the audit committee's rolesand responsibilities

The Sarbanes-Oxley Act has changed the way all corporations nowoperate, regardless of size. In Audit Committee Essentials,goverance expert Curtis Verschoor explains with great detail andrazor-sharp precision why internal control is so critical,emphasizing financial literacy, a requirement under Sarbanes-Oxley,as well as oversight of the financial reporting process and relatedcontrols, ethics and the internal and independent audits.

Written for seasoned professionals as well as newly assignedboard members, Audit Committee Essentials is a vital tool inorder to stay abreast of the rapidly changing governancerequirements and responsibilities of audit committees.

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Audit Committee Essentials

In response to the Sarbanes-Oxley Act, increased oversightburdens have been placed on boards of directors. Even the boards ortrustees of many privately held and not-for-profit corporationshave adopted a number of these practices as a measure of bestcorporate practice. The need has never been greater for auditcommittees to assume primary responsibility for some of the mostimportant duties of the boards of directors and to report regularlyto the full board. Providing indispensable and authoritativeguidance, Audit Committee Essentials covers the roles andresponsibilities of the audit committee and explains why riskmanagement and internal control are so critical and how the auditcommittee can work to make them even more effective.

Avoiding complex jargon and legalese, this concise yetcomprehensive volume emphasizes the oversight of the financialreporting process and related controls as well as the oversight ofethics and the independent and internal audits. Here, boardmembers, audit committee members, and managers will find soundinformation about legally mandated matters affecting auditcommittees, as well as best practices advanced by thought leadersin the field of governance, with a focus on the requirements andresponsibilities within the U.S.

Ideal for both profit and not-for-profit corporations, AuditCommittee Essentials explains the essentials of the currentstatus of audit committee formation requirements, operatingguidelines, and specific respons-ibilities, including:

  • The historical development of audit committees, from theirearliest origins in the 1940s to the present

  • Pertinent information from such highly respected legal sourcesas the Model Business Corporation Act, the Principles of CorporateGovernance, and the 2007 edition of the Corporate Director'sGuidebook

  • The personal characteristics of an effective board and auditcommittee member

  • The specific duties of audit committees that are prescribed bylaw, regulation, or rule

  • An overview of the audit committee duties that have emerged asbest practices by means of reviews and analyses of corporategovernance leaders and subject matter experts

  • Legally required characteristics audit committees and theirmembers should possess

  • The critical importance to strong corporate governance of anethical culture

Brimming with decision tables, checklists, and other valuablepractice aids, Audit Committee Essentials provides acomprehen-sive overview of audit committee essentials in a conciseand readable format.

About the Author:

Curtis C. Verschoor, CPA, author of eleven accounting books on audit committees and auditing, is the Chairman and CEO of C.C. Verschoor and Associates, Inc. He is an audit committee chair, researcher, consultant, and expert witness on assignments concerning corporate governance, corporate audit management, business, and professional ethics. He is a research professor of accounting at DePaul University and has been a CFO and a controller at several large corporations, including Baxter and Colgate-Palmolive. He has also published numerous journal articles on these subjects.

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Book Description John Wiley & Sons Inc, United States, 2008. Hardback. Condition: New. New. Language: English. Brand new Book. Praise for Audit Committee Essentials " Audit Committee Essentials is an excellent and comprehensive resource, documented with key references and illustrated with real-life company examples for all types of commercial and nonprofit enterprises. Dr. Verschoor brings into focus the intertwined impact of risk management, internal controls, and ethics on oversight responsibilities for both the audit committee and the entire board of directors. From my personal perspective as an audit committee member and as a director of both profit and nonprofit entities, this book should be required reading for corporate management, boards of directors, and their committees." -- George K. Gill , Chairman and CEO of PetAg, Inc.; Director and member of the Investment and Audit Committees of the United Methodist Foundation of Northern Illinois "Maintaining the highest ethical standards is critical to the success of not-for-profits in today's world. Dr. Verschoor's book provides a practical, highly prescriptive approach to ensuring that governance processes meet the highest expectations of managers, employees, volunteers, contributors, and other stakeholders.I am very impressed with the readability of the book. It definitely raises one's awareness of the need for a thought-out plan that ensures strong financial and ethical credibility." -- John S. Maxson , President and CEO Greater North Michigan Avenue Association, Chicago, Illinois A concise and readable account of the audit committee's roles and responsibilities The Sarbanes-Oxley Act has changed the way all corporations now operate, regardless of size. In Audit Committee Essentials , goverance expert Curtis Verschoor explains with great detail and razor-sharp precision why internal control is so critical, emphasizing financial literacy, a requirement under Sarbanes-Oxley, as well as oversight of the financial reporting process and related controls, ethics and the internal and independent audits. Written for seasoned professionals as well as newly assigned board members, Audit Committee Essentials is a vital tool in order to stay abreast of the rapidly changing governance requirements and responsibilities of audit committees. Seller Inventory # BTE9780471699590

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Book Description John Wiley & Sons Inc, United States, 2008. Hardback. Condition: New. New. Language: English. Brand new Book. Praise for Audit Committee Essentials " Audit Committee Essentials is an excellent and comprehensive resource, documented with key references and illustrated with real-life company examples for all types of commercial and nonprofit enterprises. Dr. Verschoor brings into focus the intertwined impact of risk management, internal controls, and ethics on oversight responsibilities for both the audit committee and the entire board of directors. From my personal perspective as an audit committee member and as a director of both profit and nonprofit entities, this book should be required reading for corporate management, boards of directors, and their committees." -- George K. Gill , Chairman and CEO of PetAg, Inc.; Director and member of the Investment and Audit Committees of the United Methodist Foundation of Northern Illinois "Maintaining the highest ethical standards is critical to the success of not-for-profits in today's world. Dr. Verschoor's book provides a practical, highly prescriptive approach to ensuring that governance processes meet the highest expectations of managers, employees, volunteers, contributors, and other stakeholders.I am very impressed with the readability of the book. It definitely raises one's awareness of the need for a thought-out plan that ensures strong financial and ethical credibility." -- John S. Maxson , President and CEO Greater North Michigan Avenue Association, Chicago, Illinois A concise and readable account of the audit committee's roles and responsibilities The Sarbanes-Oxley Act has changed the way all corporations now operate, regardless of size. In Audit Committee Essentials , goverance expert Curtis Verschoor explains with great detail and razor-sharp precision why internal control is so critical, emphasizing financial literacy, a requirement under Sarbanes-Oxley, as well as oversight of the financial reporting process and related controls, ethics and the internal and independent audits. Written for seasoned professionals as well as newly assigned board members, Audit Committee Essentials is a vital tool in order to stay abreast of the rapidly changing governance requirements and responsibilities of audit committees. Seller Inventory # BZV9780471699590

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