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Click to add to shopping cart Audit Committee Sitting Ducks and Decoys -- Responding to the increased involvement and exposure of audit committees as a magnet for company information. By Ralph C. Ferrara and Jennifer C. Argabright of Debevoise & Plimpton. Fall 2002 [1 pages] Restoring Faith in the Audit Proces -- A roadmap to reform: Taking the fear out of the relationship between the auditor and the board, and the fiction out of the financial records. By Roderick Hills, former SEC chairman. Spring 2002 [6 pages] Deputizing Directors: The Last Act? -- The SEC's rule revisions on auditor independence suggest that additional prudent safeguards be put into place. By Ralph Ferrara and Philip Khinda of Debevoise & Plimpton. Spring 2001 [1 pages] Earnings Management and the Audit C -- Why earnings management was a key driver behind the new audit committee rules, and what the new rules do to combat earnings management. By Wayne Kolins of BDO Seidman LLP. Winter 2001 [ pages] A Sample Audit Committee Charter and Checklist -- Boards of directors have been challenged to adopt an audit committee charter. Here are two model documents -- being used now by the author in his chairing of audit committees -- that will be helpful guides to achieving audit committee mandates and best practices. By Frank Borelli of Marsh & McLennan Cos. Inc. Winter 2001 [5 pages] Managing Audit Committee Liability Risk -- Core items for effective committee oversight. By Ralph Ferrara and Philip Khinda of Debevoise & Plimpton. Winter 2001 [1 pages] Let's Vote for the Audit Committee -- Not the auditors ... that is, if the objective is to provide shareholders closer linkage with the audit process and related financial oversight. By Joseph Hinsey IV of Harvard Business School. Winter 2000 [2 pages] Putting the Dalai Lama on the Audit Committee -- A strong argument that audit committee members, no matter how 'credentialed,' should demonstrate heavy-duty financial accounting savvy. By Hoffer Kaback, Directors & Boards columnist. Spring 1999 [1 pages] "Introduction to the Work of the Audit Committee" -- Book review by Thomas J. Reilly Jr., corporate director and retired audit partner of Arthur Andersen, of a 45-page "primer" self-published by the New York law firm of Camhy Karlinsky & Stein LLP. Spring 1999 [1 pages] How Will You Recruit for Audit Committees? -- New SEC rules will make recruiting for audit committees more difficult. An enhanced D&O policy can help. By Stephen J. Weiss of Holland & Knight LLP. Winter 2000 [1 pages] Ten Rules for Really Effective Audit Committees -- None of these practical 'rules of the road' focuses on committee member credentials or adds to the catalog of formal committee tasks. By John F. Olson of Gibson Dunn & Crutcher. Fall 1999 [4 pages] Member Criteria for Audit Committees -- Do the standards of independence and financial expertise for audit committee members need fortifying? That question is addressed in this excerpt from the "Report and Recommendations of the Blue Ribbon Committee on Improving the Effectiveness of Audit Committees." Spring 1999 [3 pages] Realistic Expectations for Audit Committees -- Testimony by the then-chairman of Bethlehem Steel Corp., representing the Business Roundtable's Corporate Governance Task Force, before the Blue Ribbon Committee on Improving the Effectiveness of Audit Committees. One of his positions: It appears that the SEC may view the role of the audit committee as much more "hands-on financial controls" than is feasible or appropriate for outside directors. By Curtis H. Barnette of Bethlehem Steel. Winter 1999 [ pages] Where Are the Auditors? -- Audit committees traditionally have looked to the internal auditing department to insulate them from "surprises"-- but the greatest surprise may be what has happened recently in that department. By Anthony J. Ridley and Lew Burnham, affiliated with the Institute of Internal Auditors. Winter 1998 [3 pages] Audit Committee: 10 Best Practices -- Why is this committee's work little understood and often neglected? Here are the best practices of a well-functioning audit committee. By Edward A. Weinstein, formerly with Deloitte & Touche, and Dennis C. Carey of Spencer Stuart. Summer 1998 [1 pages]
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