The Board of Directors and Audit Committee Guide to Fiduciary Responsibilities

Ten Critical Steps to Protecting Yourself and Your Organization

The Board of Directors and Audit Committee Guide to Fiduciary Responsibilities

Authors: Sheila Moran, CPA, CFE, Ronald Kral, CPA, CMA
Pub Date: July 2013
Print Edition: $34.95
Print ISBN: 9780814431665
Page Count: 240
Format: Hardback
e-Book ISBN: 9780814431672

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Millions of board and audit committee members are vulnerable to personal liability claims—and don’t even know it.

More than three million people serve on boards and audit committees in the U.S. alone. But huge risks come with these coveted jobs. SEC scrutiny is at an all-time high, with boards and audit committees now held liable to for acts of fraud and other corporate malfeasance—even if they had no knowledge of wrong-doing in the organization.

This essential guide mitigates the risks and dramatically increases the effectiveness of boards and audit committees by uncovering 10 crucial steps every governing body should take, including:

• Cultivate independence

• Build a balanced team

• Leverage independent advisors

• Address stakeholder concerns

• Direct the external audit

• Approach risk proactively

• Spearhead fraud deterrence initiatives

• Promote accountability

• And more

Comprehensive and practical, this book simplifies complex corporate governance standards, and helps readers satisfy the requirements of board service while protecting themselves and the organization.

About the Authors

SHEILA MORAN, CPA, CFE is CFO at Professional Power Products and serves on the faculty of the Association of Certified Fraud Examiners.

RONALD KRAL, CPA, CMA, CGMA is managing partner at public accounting firm, Candela Solutions LLC.

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