Audit Committee Resources
Below are links to other websites and publications that may be of interest to audit committees and financial executives:
AICPA's "Audit Committee Effectiveness Center"
Review a broad sampling of checklists, questions, reports and guidelines developed by the AICPA to help audit committees achieve best practices in managing their role. The site contains the Audit Committee Toolkit (both public and private company versions), which may be purchased, downloaded and customized, as well as other guidance and resources.
AICPA's "Management Override of Internal Controls: The Achilles Heel of Fraud Prevention"
This document offers assistance to audit committees in addressing the risk of fraud through management override of internal control over financial reporting.
Financial Executive Institute (FEI)
This association for CFOs and other senior finance executives provides networking opportunities, CPE resources and timely information on subjects including: Sarbanes-Oxley Act compliance; regulatory updates from the SEC and FASB; executive-level financial job listings; financial reporting; COSO; XBRL and risk and enterprise risk management (ERM).
Executive Enterprise Institute (EEI)
This organization conducts quality conferences and seminars that provide executives and their professional advisors with practical, need-to-know information, including regulatory compliance and best practices.
Report of the NYSE Commission on Corporate Governance
This report was issued in September 2010 by the NYSE Commission on Corporate Governance and identifies 10 core governance principles covering the scope of board authority, management’s responsibility for governance and the relationship between shareholders’ trading activities, voting decisions and governance.
National Association of Corporate Directors
This organization was formed to advance exemplary board leadership for directors through delivery of resources that help directors strengthen board leadership, including publications, webinars, live conferences, custom courses, Directors Registry and other resources.
