The Global 50: Perspectives of leading audit committee chairs

The product of in–depth conversations with a select group of highly respected audit committee chairs in Europe and North America, The Global 50: Perspectives of leading audit committee chairs reveals how changing regulatory requirements have affected the functioning and composition of the audit committee, its interaction with corporate management and advisers, and audit committee recruitment. Specifically, the study examines:

• The audit committee’s heightened role in assessing business risks
• The compliance demands of Section 404 and the business impact of the regulatory requirements
• The challenges to recruiting qualified audit committee members, including a discussion about the real and perceived increase in director liability
• Recommended practices for running an efficient and effective audit committee
• The elevated role of the internal auditor
• The potential long-term consequences of regulatory changes on the accounting profession

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