Company stakeholders are demanding more oversight and diligence in a variety of areas. With the SEC having implemented a maze of new rules and regulations for accounting and disclosure, particularly Section 404, executives, audit committees and boards of directors have new requirements in fulfilling their roles. The following collection of PwC thought leadership will help you to be better prepared to manage these new responsibilities.
Audit Committee Effectiveness—What Works Best, 4th Edition
This economic crisis that started in 2008 increased the focus on the role of the audit committee and the information disclosed by companies. Clearly, the audit committee's role in ensuring accurate and transparent disclosure is more difficult and challenging than ever - given increased expectations by shareholders, regulators, and other stakeholders; heightened scrutiny when things go wrong; more responsibility for risk management; and more focus on the need for fraud protection.