Audit committees: where do we go from here?

Felix Pomeranz (School of Accounting, Florida International University, Miami, Florida, USA)

Managerial Auditing Journal

ISSN: 0268-6902

Publication date: 1 August 1997


Auditors are urged to promote communication with audit committees as well as with the entire board. Contacts with the entire board are most appropriate, given the rise of issues of corporate governance. It is not yet understood how effective audit committees have actually been, although the committees’ objectives are commendable. It is likely that any significant shortcomings will be redressed by synthesizing the work of the committees and of the board. The responsibilities of audit committees will be broadened, especially with respect to new practice areas, some of which involve proactive audit approaches. The qualifications for audit committee membership require upgrading; a need exists for practical accommodation between independence, on the one hand, and the tight market for qualified committee members, on the other.



Pomeranz, F. (1997), "Audit committees: where do we go from here?", Managerial Auditing Journal, Vol. 12 No. 6, pp. 281-284.

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Copyright © 1997, MCB UP Limited

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