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NotforProfit Audit Committee Best Practices,Used
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How can notforprofit organizations be sure they play by the rules when the rules aren't clear?Due to recent, very public accounting scandals and the resulting SarbanesOxley Act and other regulations, public companies have strict guidance on financial governance and accounting, including the functions and responsibilities of audit committee members. Though notforprofit organizations are subject to increased scrutiny, there has been no detailed guidance for their audit committees. This book fills the void and helps notforprofit organizations answer these questions:* In today's skeptical environment, how can responsible financial governance and reporting reassure wary donors and supporters, and perhaps give the organization a competitive advantage?* How should the audit committee be structured?* Which SarbanesOxley requirements (if any) should the audit committee adopt?* Which best practices best fit the organization's structure and financial reporting needs?Complete with checklists, sample questions, and an index for quick reference, NotforProfit Audit Committee Best Practices covers:* Different types and unique characteristics of notforprofit organizations* The audit committee's role in preventing and detecting fraud* Important internal controls and the internal audit function* The relationship of the audit committee and the independent auditorThis headsup, handson guide helps audit committee members select and structure appropriate best practices and function in the most effective manner for their unique notforprofit organizations. It's also a valuable reference for board members, managers, independent auditors, and advisors of notforprofit organizations.
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