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Audit Committee #1 and #2
April 3, 2014,
Briefing! ActionMEMORANDUMApril 1,2014TO:Audit CommitteeFROM:Leslie Rubin, Legislative Analyst
l
Office of Legislative Oversight
SUBJECT:Review of Results
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Determine the purpose and scope of the audit committee.
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What is audit committee - what?
An audit committee is a group of independent directors responsible for overseeing financial reporting and internal controls within a company.
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Publicly traded companies are typically required to have an audit committee.
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The audit committee is typically filled out by listing the names and qualifications of the committee members, describing their responsibilities, and detailing any financial transactions.
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The purpose of an audit committee is to provide independent oversight of a company's financial reporting process and internal controls.
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Information that must be reported on an audit committee may include financial statements, auditor's reports, and any concerns raised by the committee members.
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