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Audit committees have been an integral part of risk management in financial services organisations for longer than in the rest of the economy. But the pressures on audit committee performance are growing. The authors, who have provided a guidance document published by the ICAEW, show how progress may be made and suggest that the importance of embedding the process in the organisation may lift some of the pressures on audit committees.
Balance Sheet – Emerald Publishing
Published: Dec 1, 2001
Keywords: Financial services; Audit committees; Corporate governance
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