AUDIT COMMITTEES AT LARGE LISTED COMPANIES IN SOUTH AFRICA

Audit commitees are a key component of the corporate governance structures of companies and a critical element of ensuring accurate, reliable and credible information is provided to shareholders and stakeholders alike. Audit commitees will however only be of value if they are properly constituted, are functioning effectively and if their role is clearly understood by all the parties concerned.

Autorentext

Professor Ben Marx is professor and head of auditing at the University of Johannesburg, South Africa. He also widely consults on corporate governance and audit committees. He is also a member of various boards and audit committees.