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A new vision for public sector audit committees.
The concept of an audit committee is hardly new. Examples can be found in both the public and private sectors going back many years. Likewise, a full decade has now passed since the GFOA first offered a recommended practice specifically devoted to the topic. All the same, the audit committee has become the focus of unprecedented attention in the wake of the passage of the Sarbanes-Oxley Act.
The Sarbanes-Oxley Act mandated important changes in the structure and operation of private-sector audit committees. A little more than a year ago, the GFOA Executive Board asked its standing Committee on Accounting, Auditing, and Financial Reporting to examine these ...
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Source: HighBeam Research, A new vision for public sector audit committees.