LCD 2 - Audit Committee Essentials
Audit Committees play a key role in the governance and oversight of companies. They are central to establishing good internal controls and risk management systems as well as delivering quality financial reporting and instituting strong processes for the proper review of interested party transactions. The growing complexities of the business environment impose even greater demands on Audit Committees.
This module identifies the duties, responsibilities and rights of Audit Committees and provides an introduction and practical guidance to help prepare Audit Committee members meet their responsibilities, keeping in pace with recent changes such as the SGX Listing Rule 1207(10), where the Board, in concurrence with the Audit Committee, has to provide an opinion on the adequacy of a company’s internal controls.
CPD Hours : 4
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