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The audit committee: How should it handle ERM?
Author(s) -
Burton E. James
Publication year - 2008
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.20395
Subject(s) - audit committee , audit , accounting , business , chief audit executive , internal audit , information technology audit , joint audit , public relations , political science
The role of the audit committee seems to be constantly changing. Audit committees are being given ever‐greater responsibilities lately. Some authorities seem to use them as a dumping ground for whatever extra responsibilities they want companies to shoulder. The latest controversy may be over enterprise risk management (ERM). Should it be added to the audit committee agenda? And, if so, how should this be done? © 2008 Wiley Periodicals, Inc.