THE

BOARD OFDIRECTORS

AND

AUDIT COMMITTEE

GUIDE TO

FIDUCIARYRESPONSIBILITIES

Ten Critical Steps to Protecting Yourself and Your Organization

Sheila Moran, CPA, CFE, and Ronald Kral, CPA, CMA

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American Management Association

New York • Atlanta • Brussels • Chicago • Mexico City • San Francisco Shanghai • Tokyo • Toronto • Washington, D.C.

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