영문목차
Introduction=1
CHAPTER ONE Nominate Independent Directors=6
Nominating Committee Perspective=6
Candidate Perspective=15
CHAPTER TWO Establish a Culture of Action=18
Expectations of Audit Committees=18
Essential Audit Committee Proficiencies=22
CHAPTER THREE Evaluate the Audit Committee=28
Why Should Evaluations Be Considered?=28
Who Is Best Positioned to Conduct the Evaluation?=30
When Should Evaluations Be Performed?=31
What Should Be Evaluated?=32
How Should the Evaluation Be Performed?=34
CHAPTER FOUR Direct the External Audit=36
The External Audit Process=37
Potential Roles of the Auditor=45
Hiring, Evaluating, and Replacing the External Auditor=47
CHAPTER FIVE Scrutinize the Financial Statements=53
Types of Financial Misstatements=53
Governance Protocols=61
CHAPTER SIX Leverage Internal Audit and Outside Resources=87
The Internal Audit Mandate=87
Internal Audit Oversight=89
Internal Audit Administration=97
Signs of an Ineffective Internal Audit Function=100
CHAPTER SEVEN Satisfy Regulators and Other Stakeholders=104
Regulators=105
Other Stakeholders=121
CHAPTER EIGHT Address Risk Proactively=124
Risk-Management Frameworks=125
Risk Identification=126
Risk-Ranking Tools=128
Risk Response=132
Reporting Risk=137
Risk-Assessment Follow-Up=142
CHAPTER NINE Spearhead Fraud-Deterrence Initiatives=148
Types of Fraud=149
Fraud-Deterrence Tools=163
CHAPTER TEN Expect the Unexpected=186
The Need for Crisis-Management and Crisis-Media Plans=186
Board-Level Fraud Response=191
The Need for CFO and CAE Succession Plans=201
Conclusion=205
Forty Key Action Items=205
Notes=213
Index=223