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Definition of Audit Committee
A subcommittee of a company's board of directors assigned the responsibility
Blue Ribbon Committee on Improving the Effectiveness of Corporate Audit Committees
A committee formed in response to SEC chairman Arthur Levitt's initiative to improve the financial
Management refers to the individuals in an entity that have the authority and the responsibility to manage the entity. The positions of these individuals, and their titles, vary from one entity to another and, to some extent, from one country to another depending on the local laws and customs. Thus, when the context requires it, the term includes the board of directors or committees of the board which are designated to oversee certain matters (e.g., audit committee).
Also known as the National Commission on Fraudulent Financial
Accounting and Auditing Enforcement Release (AAER)
Administrative proceedings or litigation releases that entail an accounting or auditing-related violation of the securities laws.
A section of an annual report containing the auditor's opinion about the veracity of the
Committee, AIMR Performance Presentation Standards Implementation Committee
The Association for Investment Management and Research (AIMR)'s Performance Presentation Standards Implementation
a company committee comprised mainly of members of the board of directors; is responsible
A review of all engineering documentation used as the basis
Federal Open Market Committee (FOMC)
Fed committee that makes decisions about open-market operations.
Panel on Audit Effectiveness
A special committee of the Public Oversight Board that was created
A set of procedures for evaluating a capital budgeting decision after the fact.
the process of gathering information
a review of product design activities (although
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