Is Your Audit Committee Watching IT Risks?
Recent high-profile accounting disasters have put audit committees on the hot seat. Some want audit committees to lead the way in protecting against increased IT risks. But what is the committee's role? And what do CEOs need to know about audit committee oversight of it?
Hadden, Linda B., and Dana R. Hermanson. "Is Your Audit Committee Watching IT Risks?" Journal of Corporate Accounting & Finance 14.5 (2003): 35-9. Print.