The role of directors and committees in financial reporting and accounting oversight continues to evolve as a result of Sarbanes-Oxley and new rules and regulations. Based upon Lorsch and Simpson’s Harvard Business Case article “The Role of the Audit Committee in Risk Oversight,” what are the range of risks an audit committee can and should be responsible for? How have they changed since the establishment of Sarbanes-Oxley?
The response should reflect the application of the Resources presented.
Lorsch, J. & Simpson, K. (2009). The role of the audit committee in risk oversight, Harvard Business Case.
This case looks at the regulatory demands on audit committees, the risks and the responsibilities, and the laws and regulations that affect the roles of audit committees.
The Role of the Audit Committee in Risk Oversight
By Jay W. Lorsch and Kaitlyn A. Simpson
A risk-based approach to strategy execution
By orman T. Sheehan
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