TY - BOOK AU - Moran,Sheila AU - Kral,Ronald TI - The board of directors and audit committee guide to fiduciary responsibilities: ten critical steps to protecting yourself and your organization SN - 9780814431665 (hbk.) U1 - 657.4580973 22 PY - 2013/// CY - New York PB - American Management Association KW - Directors of corporations KW - Legal status, laws, etc KW - United States KW - BUEsh KW - Executives KW - Audit committees KW - Law and legislation KW - Corporate governance KW - BUSADM KW - July2015 KW - February2016 N1 - Index : p. 223-230; Bibliography : p. 213-222; Nominate independent directors -- Establish a culture of action -- Evaluate the audit committee -- Direct the external audit -- Scrutinize the financial statements -- Leverage internal audit and outside resources -- Satisfy regulators and other stakeholders -- Address risk proactively -- Spearhead fraud-deterrence initiatives -- Expect the unexpected ER -