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Is your audit committee watching IT risks?
Author(s) -
Hadden Linda B.,
Hermanson Dana R.
Publication year - 2003
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.10181
Subject(s) - audit committee , audit , accounting , business , chief audit executive , internal audit , joint audit
Recent high‐profile accounting disasters have put audit committees on the hot seat. Some want auditcommittees to lead the way in protecting against increased IT risks. But what is the committee'srole? And what do CEOs need to know about audit committee oversight of it? © 2003 WileyPeriodicals, Inc.