Audit Committee Practices: the US Example

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

The Board Director Training Institute (BDTI) is a "public interest" nonprofit in Japan dedicated to training about directorship, corporate governance, and related management techniques. It is certified by the Japanese government to conduct these activities as a regulated nonprofit. Read a summary about BDTI here, and see a menu of its services for both corporations and investors here.

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