Page Description - this page includes information related to Board of Director Audit Committees.
Audit Committees Need to Guide and Support Internal Audit More Actively - http://www.EnergyCollection.us/Board-Of-Directors/Audit/Audit-Committees-Need.pdf
The Challenge of IT Governance - On October 4-5,2010, members of the Audit Committee Leadership Network (ACLN) met in Washington, DC. In one session, members discussed how boards and audit committees oversee information technology (IT) governance at their companies. This document reflects a summary of the key points raised in the discussion, along with perspectives that members shared before and after the meeting. http://www.EnergyCollection.us/Board-Of-Directors/Audit/Challenge-IT-Governance.pdf
The CXO's Guide to IT Governance - http://www.EnergyCollection.us/Board-Charters/Information-Technology/CXO-Guide-IT.pdf
Internal Audit Standards - Why they Matter - http://www.theiia.org/download.cfm?file=83632
Internal Audit's Evolving Role: a proactive catalyst of business improvement - 2011-04-01 - http://www.EnergyCollection.us/Board-Of-Directors/Audit/Internal-Audits-Evolving.pdf
A Performance in Three Acts - What directors need to know before joining an audit committee - http://www.EnergyCollection.us/Board-Of-Directors/Performance-Three-Acts.pdf
Audit Committee Charter - ALLETE - 2008-01-23 - http://www.EnergyCollection.us/Board-Charters/Audit/ALLETE-1.pdf; 2011-01-19 - http://www.EnergyCollection.us/Board-Charters/Audit/ALLETE.pdf
Ameren - Audit and Risk Management Committee Charter - 2010-04-27 - http://www.EnergyCollection.us/Board-Charters/Audit/Ameren-Audit-Risk-Committee.pdf
Audit Committee - American Electric Power - Company site link - http://www.aep.com/investors/corporategovernance/docs/AUDIT-COMMITTEE-CHARTER-2011.pdf Permanent Link - http://www.EnergyCollection.us/Board-Charters/Audit/AEP.pdf
Atmos Energy - Audit Committee Charter - 2011-02-08 - http://www.EnergyCollection.us/Board-Charters/Audit/Atmos-Audit-Committee.pdf
Avista - Audit Committee Charter - http://www.EnergyCollection.us/Board-Charters/Audit/Avista-Audit-Committee-Charter.pdf
Central Vermont Public Service - Audit Committee Charter - 2010-09-11 - http://www.EnergyCollection.us/Board-Charters/Audit/Central-Vermont.pdf
Energy Investor Owned Utilities - Audit and Finance Committee Charters - http://www.EnergyCollection.us/Board-Of-Directors-Committee-Audit-1.htm
Pepco - http://www.pepcoholdings.com/services/governance/committees/audit/
Asset Manager Code of Professional Conduct November 2004 - http://www.ecgi.org/codes/documents/asset_manager_code.pdf
Final NYSE Corporate Governance Rules 3 November 2003 - http://www.ecgi.org/codes/documents/finalcorpgovrules.pdf
Restoring Trust - The Breeden Report on Corporate Governance for the future of MCI, Inc. August 2003 - http://www.ecgi.org/codes/documents/breeden_cg_report.pdf
Commission on Public Trust and Private Enterprise Findings and Recommendations: Part 2: Corporate Governance 9 January 2003 - http://www.ecgi.org/codes/documents/757.pdf
Corporate Governance Rule Proposals 1 August 2002 - http://www.ecgi.org/codes/documents/corp_gov_pro_b.pdf
Principles of Corporate Governance May 2002 - http://www.ecgi.org/codes/documents/corp_gov_pro_b.pdf
Core Policies, General Principles, Positions & Explanatory Notes 25 March 2002 - http://www.ecgi.org/codes/documents/cii_corp_gov_pol.pdf
Principles of Corporate Governance: Analysis & Recommendations 2002 - http://www.ali.org/index.htm
TIAA-CREF Policy Statement on Corporate Governance March 2000 - http://www.tiaa-cref.org/index.html
Global Corporate Governance Principles 1999 - http://www.ecgi.org/codes/documents/calpers.pdf
Statement on Corporate Governance September 1997 - http://www.ecgi.org/codes/documents/businessroundtable.pdf
Anti-bribery law - poses threat for the unwary. http://www.whitecase.com/news/detail.aspx?news=89
FCPA Information - at the US Department of Justice. http://www.usdoj.gov/criminal/fraud/fcpa/
Audit Committee Leadership Network in North America - is a select group of audit committee chairs, from America's leading companies, who are committed to improving the performance of audit committees and enhancing trust in financial markets. http://www.EnergyCollection.us/Board-Charters/Audit/Audit-Committee-Leadership.pdf Original link at: http://www.tapestrynetworks.com/networks/net_north_america.html
Defining the Board's Objectives for Risk Management - 2010-01-01 NACD article email Paul@PaulJFeldman and ask for File 19.
Leading Risk Management Practices - 2009-11-30 Ernst & Young ViewPoints article - email Paul@PaulJFeldman and ask for File 18.
New thinking about the role of the Audit Committee - http://www.EnergyCollection.us/Board-Charters/Audit/Comply-Audit-Disclose.pdf
Why Do Internal Audit Standards Matter - a white paper from the Institute of Internal Auditors. http://www.theiia.org/download.cfm?file=83632
Governance and Accountability - New Approaches to Auditing the Managerial Leadership System - Presented 2009-08-11-14 - http://www.EnergyCollection.us/Companies/Sandia/Sandia-Governance.pdf
The Institute of Internal Auditors - Established in 1941, The Institute of Internal Auditors (IIA) is an international professional association of more than 130,000 members with global headquarters in Altamonte Springs, Fla., United States. Throughout the world, The IIA is recognized as the internal audit profession's leader in certification, education, research, and technological guidance. Website http://www.theiia.org/download.cfm?file=83632
Public Company Accounting Oversight Board - The PCAOB is a nonprofit corporation established by Congress to oversee the audits of public companies in order to protect the interests of investors and further the public interest in the preparation of informative, accurate and independent audit reports. The PCAOB also oversees the audits of broker-dealers, including compliance reports filed pursuant to federal securities laws, to promote investor protection. http://pcaobus.org/Pages/default.aspx
SAS 70 -
Wikipedia - SAS 70 Audits - http://en.wikipedia.org/wiki/SAS_70