An Elected Official's Guide: Audit Committees
Developments in the wake of the highly publicized Enron and WorldCom failures have focused attention as never before on the importance of sound internal control, reliable financial reports, and independent audits. A key element to emerge from the ensuing discussion has been the importance of an effective audit committee for achieving all three. This publication is specifically designed to educate governing body members and other interested parties on the proper design and operation of audit committees in the public sector.
Paperbound. 63 pp.
LOC no. 2006926035