Journal of

Marketing Development and Competitiveness

Scholar Gateway

Abstracts prior to volume 5(1) have been archived!

Issue 5(1), October 2010 -- Paper Abstracts

Girard  (p. 9-22)

Cooper (p. 23-32)

Kunz-Osborne (p. 33-41)

Coulmas-Law (p.42-46)

Stasio (p. 47-56)

Albert-Valette-Florence (p.57-63)

Zhang-Rauch (p. 64-70)

Alam-Yasin (p. 71-78)

Mattare-Monahan-Shah (p. 79-94)

Nonis-Hudson-Hunt (p. 95-106)

JOURNAL OF LEADERSHIP, ACCOUNTABILITY AND ETHICS

Creating Effective Public Sector Audit Committees

Author(s): Jack Armitage

Citation: Jack Armitage, (2011) "Creating Effective Public Sector Audit Committees," Journal of Leadership, Accountability and Ethics, Vol. 8, Iss. 3, pp. 96 - 102

Article Type: Research paper

Publisher: North American Business Press

Abstract:

Even though not required by law, many governments have created audit committees. Compared to the private sector there is limited guidance available for the effective creation and use of public sector audit committees. Any entity implementing an audit committee should first prepare an audit committee charter to document the authority, mission, and responsibilities of the audit committee. The charter is probably the most important foundation for achieving an effective audit committee. The purpose of this paper is to provide recommendations based on best practices for public sector audit committees with primary attention focused on the public sector audit committee charter.