The Year of the Audit Committee

Authors

William G. Bishop III, Institute of Internal Auditors
Dana R. Hermanson, Kennesaw State UniversityFollow
Paul D. Lapides, Kennesaw State UniversityFollow
Larry E. Rittenberg, University of Wisconsin - Madison

Document Type

Article

Publication Date

4-2000

Abstract

Offers a look at the efforts of the United States Securities and Exchange Commission to reshape and reform auditing and improve corporate governance and accountability. Impact of the efforts on the internal audit process; Creation of the Blue Ribbon Commission on Audit Committees by the National Association of Corporate Directors; Audit committee's responsibilities and practices.