Index

Accountability reporting, 56

Advisory role, of audit committee, 80

American Institute of Certified Public Accountants (AICPA), 11, 56

    self-evaluation tools, 16–17

Antifraud programs

    and practice, 81–83

    and policy, 45

Atlantic Acceptance Corporation Limited (1965), 29

Audit committee

    accountability, 2–6

    in American University, 50

    annual report of, 43

    audit legislation, 69

    board committees and directors, interactions with, 61–63

    business sustainability, role in, 76–78

    challenges for, 80–91

    compensation, 18, 20–21

    contemporary issues of, 73–91

    convergence in, 27–28, 35–36

    corporate gatekeepers, 60–65

    education and training of, 6–7

    ethical consideration, 69–71

    evaluation of, ...

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