Not-for-Profit Audit Committee

Best Practices

Warren Ruppel - Collection Best practices

166 pages, parution le 06/01/2006

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Résumé

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.

L'auteur - Warren Ruppel

Warren Ruppel, CPA, has over twenty-five years of experience in governmental and not-for-profit accounting. He is the Director of The Government Services group of Marks Paneth & Shron, LLP in New York. He began his career with KPMG in 1979, and joined Deloitte & Touche in 1989. Mr. Ruppel has also served as the chief financial officer of an international not-for-profit organization and as the assistant comptroller responsible for the accounting and financial reporting for the City of New York. He was the secretary of the city's audit committee for over ten years. He is the author of many Wiley books, including GAAP for Governments, Governmental Accounting Made Easy, and Not-for-Profit Accounting Made Easy. Mr. Ruppel is the Chair of the Audit Committee of the New York State Society of CPAs. He is a past president of the New York chapter of the Institute of Management Accounts, and a member of the Government Finance Officers Association where he serves on the Special Review Committee.

Sommaire

Preface
Background and Regulatory Issues
Establishing an Audit Committee and Determining Its Charter
Responsibilities of Internal Control over Financial Reporting
Understanding and Addressing the Risks of Fraud
Defining the Role of the Internal Audit Function
Establishing an Effective Whistleblower Program
Audit Committee's Relationship with the Independent Auditor
An Audit Committee Action Plan
Index

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Caractéristiques techniques

	PAPIER
Éditeur(s)	Wiley
Auteur(s)	Warren Ruppel
Collection	Best practices
Parution	06/01/2006
Nb. de pages	166
Format	15,5 x 23,5
Couverture	Relié
Poids	373g
Intérieur	Noir et Blanc
EAN13	9780471697411
ISBN13	978-0-471-69741-1