Audit Committee Brief: March 2011The Tech-Savvy Audit Committee |
Many directors view information technology (IT) as being crucial to their companies, given its widespread application at all organizational levels and its inclusion within governance structures. To effectively oversee IT risks, audit committees need to build their knowledge and understanding of IT. Just as the growing complexity of accounting and disclosure issues made financial literacy a requirement for audit committee members, the growing complexity and pervasiveness of IT is increasingly making IT literacy an essential competency for directors. This issue of the Audit Committee Brief highlights the oversight roles boards and audit committees play in effectively governing IT.
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The Audit Committee Brief: March 2011
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