did you know?
As part of the fraud risk assessment, the independent auditor asks company management about the company's processes for identifying and responding to fraud risks; the auditors also consider management's "tone at the top."
- Fighting Fraud
There are ways to lower the risk of financial reporting fraud. And the System of Investor Protection can help.
- The Audit Committee
Learn how the Audit Committee oversees a company’s financial reporting process and the external auditor.
- The Financial Statement Audit
Public companies prepare their financial statements. Then I come in – Ledger Lines, independent external auditor. Watch our second video to learn what external auditors do, and what it means for investors.
- The System of Investor Protection
If a company wants to be traded on a stock exchange, they’ve gotta play by our rules. We make sure publicly traded companies meet their obligations to get the numbers right so you have confidence investing in the capital markets. We’re the System of Investor Protection. Watch the video above to learn more about our gang and what we do.
Public Company Auditor
Internal Auditor
Chief Financial Officer
Regulators
Audit Committee Chair
"Don't really get how companies function? The Center for Audit Quality has a new 3 1/2 minute video, the first in a series, which the group says 'is our attempt to introduce those with key responsibilities: company management, boards/audit committee members, internal auditors, external auditors and regulators.'"
POLITICO’s Morning Money