Audit Committees: Where Now?

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.

Citation

Jenkins, B. (1989), "Audit Committees: Where Now?", Managerial Auditing Journal, Vol. 4 No. 4. https://doi.org/10.1108/EUM0000000001761