NACD Library

BRC The Audit Committee

BRC The Audit Committee Cover
Series: Blue Ribbon Commission Reports
Product Code: BRC-022
Publication Date: 2010
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Resource Description:

In brief: In light of the audit committee's growing role and responsibilities in corporate governance, this report offers ten principles to guide audit committees in their oversight of the financial reporting process and covers the other key areas of oversight—risk management and internal and external auditors. This report also provides sample audit committee documents and research from other thought leaders in corporate governance.

This resource can help your board:

  • Determine audit committee composition and leadership.
  • Set the audit committee agenda and conduct meetings effectively.
  • Review audit committee responsibilities and requirements as set by the Securities and Exchange Commission (SEC) and the stock exchanges.

Most relevant audiences: audit committee members