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Audit as an empowerment tool – How to take control of the audit process for pro-active board level leadership in NFPs

机译:审计作为赋权工具 - 如何控制审计程序,以促进国家森林计划中积极主动的董事会领导

摘要

Most Not-for-profit Organisations (NFPs) have had their annual general meetings or are working toward them. As readers know, an important part of the annual general meeting is the provision of accounts to members and the opportunity for those members to hear from their auditor. In this article I intend to discuss some ideas that Boards of NFPs could consider in their role at the pinnacle of corporate governance within their organisation. The purpose of such ideas is to provide board members with tools that may allow them to exercise greater control and take greater comfort in terms of the operations of their organisation. Principally, such control and comfort is gained through the appointment of a sound audit committee.
机译:大多数非营利组织(NFP)都召开了年度股东大会,或正在为此而努力。如读者所知,年度股东大会的重要组成部分是向会员提供账目以及使这些会员有机会听取其审计师的意见。在本文中,我打算讨论NFP董事会在其组织内公司治理的顶峰时期可以考虑发挥的作用的一些想法。这些想法的目的是为董事会成员提供工具,使他们可以行使更大的控制权,并在组织运作方面享有更大的安慰。原则上,这样的控制和舒适是通过任命一个健全的审核委员会来获得的。

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    Gilchrist David;

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  • 年度 2009
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