Not-for-Profit Audit Committee Best Practices
by Warren Ruppel
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Book Summary Information
Author: Warren RuppelEdition: Hardcover
Audio: English (Unknown); English (Original Language); English (Published)
Published: 2005-11-25
ISBN: 0471697419
Number of pages: 176
Publisher: Wiley
Book Reviews of Not-for-Profit Audit Committee Best Practices
Book Review: An Audit Committee Necessity
Summary: 5 Stars
We are a relatively new not-for-profit and have recently established an Audit Committee within our oversite board of directors. Beyond knowing it was appropriate to establish this committee we knew very little about the role it should take in the organization. This book not only gives specific guidelines to what an Audit committee should be responsible for it gives sample documents that you can easily customize to your companies specific needs. A great book that I have gone to many times to answer questions that come up as we move forward.
Summary of Not-for-Profit Audit Committee Best Practices
How can not-for-profit organizations be sure they play by the rules when the rules aren't clear?Due to recent, very public accounting scandals and the resulting Sarbanes-Oxley Act and other regulations, public companies have strict guidance on financial governance and accounting, including the functions and responsibilities of audit committee members. Though not-for-profit organizations are subject to increased scrutiny, there has been no detailed guidance for their audit committees. This book fills the void and helps not-for-profit 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 Sarbanes-Oxley 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, Not-for-Profit Audit Committee Best Practices covers:
* Different types and unique characteristics of not-for-profit 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 auditor
This heads-up, hands-on guide helps audit committee members select and structure appropriate best practices and function in the most effective manner for their unique not-for-profit organizations. It's also a valuable reference for board members, managers, independent auditors, and advisors of not-for-profit organizations.
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