As Japan considers the creation of audit committee-style companies as part of its amendment of its Company Law, we have uploaded the following useful documents by Deloitte & Touche LLC concerning on current practices in the U.S to the data library (Foreign Folder, United States sub-folder, Deloitte folder).
IFRS Update for Boards
Internal Audits-Looking Forward
Sample Audit Committee Charter
Audit Committee Performance Evaluation-
Financial Literacy Self-Assessment Tool
Planning Tool-Audit Comm Calendar-4-2010
Audit Committee Brief-10-2010