Audit Committees: Where Now?
- 1 April 1989
- journal article
- Published by Emerald Publishing in Managerial Auditing Journal
- Vol. 4 (4)
- https://doi.org/10.1108/eum0000000001761
Abstract
Audit committees have a vital role to play in business, performing a number of important functions. The future role of audit committees is examined and some proposals for their development are described: to review and report to the board; to monitor the management information systems and their adequacy, to review the effectiveness of internal controls; and to ensure compliance with regulations and legislation.Keywords
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