Charters
The following 32 items are listed by date.
April 27, 2009 IT Change Advisory Board (IT CAB) Charter This sample charter provides guidance in purpose, scope, key roles and responsibilities, and activities related to an IT Change Advisory Board. The charter should be tailored to each committee's needs and governing rules. CONTENT AREA: Charters TOPICS: Technology, IT Audit, Internal Audit, Audit Committee & Board, Internal Audit Administration, Security, Application Development Security, Security Management Practices, Change Management November 10, 2008 Risk Management Oversight Committee Charter The purpose of the Risk Management Oversight Committee is to monitor the organization’s risk environment and provide direction for the activities to mitigate, to an acceptable level, the risks that may adversely affect the company’s ability to achieve its goals. This charter serves as an example document outlining this committee’s various responsibilities. CONTENT AREA: Charters TOPICS: Corporate Governance, Audit Committee & Board, Internal Audit, Risk Management & Assessment, Enterprise Risk Management, Entity-Level Control, GRC April 7, 2008 Audit Committee Charter - Example 8 The purpose of the Audit Committee is to assist the board in overseeing the reliability of the company’s financial statements; compliance with legal and regulatory requirements; external auditor independence; internal audit function performance; and business practices and ethical standards. This charter serves as an example document outlining this committee’s various responsibilities. CONTENT AREA: Charters TOPICS: Corporate Governance, Audit Committee & Board, Internal Audit, Audit Planning, Audit Reporting, Sarbanes-Oxley Act, Compliance, GRC March 3, 2008 Nominating and Governance Committee Charter - Example 4 The purpose of the Nominating and Governance Committee is to assist the board in identifying qualified individuals to become board members, determining the composition of the board of directors and its committees, monitoring a process to assess board effectiveness and developing and implementing the company’s corporate governance guidelines. This charter serves as an example document outlining this committee’s various responsibilities. CONTENT AREA: Charters TOPICS: Corporate Governance, Audit Committee & Board, Sarbanes-Oxley Act, Internal Controls, Compliance, Entity-Level Control, GRC February 25, 2008 Compensation Committee Charter - Example 4 The Compensation Committee is appointed by the Board of Directors to establish policies with respect to the compensation of company officers. This particular committee often has overall responsibilities for approving and evaluating officer compensation plans, policies, and programs. This example charter outlines topics such as committee membership, authority, and responsibility. CONTENT AREA: Charters TOPICS: Compensation & Benefits, Human Resources, Payroll, Corporate Governance, Audit Committee & Board, GRC August 6, 2007 Emergency Executive Committee Charter The purpose of the Emergency Executive Committee (EEC) is to oversee the conduct of the corporation in the process of planning and responding to emergency, crisis or catastrophic events, with a direct or potential impact to the corporation’s financial objectives and major corporate plans, strategies and actions. The EEC exercises leadership, integrity, and judgment in directing the corporation to develop the necessary business continuity management (BCM) capabilities. CONTENT AREA: Charters TOPICS: Business Continuity Management, Disaster Recovery June 18, 2007 Business Continuity Program Charter This charter establishes the Business Continuity Steering Committee and the Business Continuity Plan Project Team. The Steering Committee is responsible for providing the direction and strategy for the organization's business continuity program. CONTENT AREA: Charters TOPICS: Business Continuity Management June 11, 2007 Project Management Charter Template Developing a charter is a best practice to properly manage a long-term or short-term project. This template provides an example of sections to include when developing a project charter. It includes sections to document the project vision, critical milestones, and estimated costs. CONTENT AREA: Charters TOPICS: Technology, IT Infrastructure, IT Strategy, Best Practices, Project Management March 28, 2005 Audit Committee Charter - Example 5 Audit committees assist the board in monitoring the integrity of the financial statements, external auditor qualifications, performance of the internal audit function and external auditors, and company’s compliance with regulatory requirements. This charter provides one example. CONTENT AREA: Charters TOPICS: Corporate Governance, Sarbanes-Oxley Act, Audit Committee & Board, Accounting/Finance, Financial Reporting, GRC March 28, 2005 Audit Committee Charter - Example 6 Audit committees assist the board in monitoring the integrity of the financial statements, external auditor qualifications, performance of the internal audit function and external auditors, and company’s compliance with regulatory requirements. This charter provides one example. CONTENT AREA: Charters TOPICS: Corporate Governance, Sarbanes-Oxley Act, Audit Committee & Board, Accounting/Finance, Financial Reporting, GRC March 28, 2005 Audit Committee Charter - Example 7 Audit committees assist the board in monitoring the integrity of the financial statements, external auditor qualifications, performance of the internal audit function and external auditors, and company’s compliance with regulatory requirements. This charter provides one example. CONTENT AREA: Charters TOPICS: Corporate Governance, Sarbanes-Oxley Act, Audit Committee & Board, Accounting/Finance, Financial Reporting, GRC March 21, 2005 Audit Committee Charter - Example 1 Audit committees assist the board in monitoring the integrity of the financial statements, external auditor qualifications, performance of the internal audit function and external auditors, and company’s compliance with regulatory requirements. This charter provides one example. CONTENT AREA: Charters TOPICS: Corporate Governance, Sarbanes-Oxley Act, Audit Committee & Board, Accounting/Finance, Financial Reporting, GRC March 21, 2005 Audit Committee Charter - Example 2 Audit committees assist the board in monitoring the integrity of the financial statements, external auditor qualifications, performance of the internal audit function and external auditors, and company’s compliance with regulatory requirements. This charter provides one example. CONTENT AREA: Charters TOPICS: Corporate Governance, Sarbanes-Oxley Act, Audit Committee & Board, Accounting/Finance, Financial Reporting, Audit Planning, GRC March 21, 2005 Audit Committee Charter - Example 3 Audit committees assist the board in monitoring the integrity of the financial statements, external auditor qualifications, performance of the internal audit function and external auditors, and company’s compliance with regulatory requirements. This charter provides one example. CONTENT AREA: Charters TOPICS: Corporate Governance, Sarbanes-Oxley Act, Audit Committee & Board, Accounting/Finance, Financial Reporting, GRC March 21, 2005 Audit Committee Charter - Example 4 Audit committees assist the board in monitoring the integrity of the financial statements, external auditor qualifications, performance of the internal audit function and external auditors, and company’s compliance with regulatory requirements. This charter provides one example. CONTENT AREA: Charters TOPICS: Corporate Governance, Sarbanes-Oxley Act, Audit Committee & Board, Accounting/Finance, Financial Reporting, Audit Planning, GRC March 7, 2005 Nominating and Governance Committee Charter - Example 1 Boards of directors are faced with increased responsibility. This has heightened the demand for qualified and educated members to sit on company boards. The nominating and governance committee assists the board in identifying qualified individuals to become board members, determining the composition of the board of directors and its committees, monitoring a process to assess board effectiveness, and developing and implementing the company’s corporate governance guidelines. This charter provides an example of the language and structure of a nominating and governance committee charter. CONTENT AREA: Charters TOPICS: Corporate Governance, Sarbanes-Oxley Act, Audit Committee & Board, GRC March 7, 2005 Nominating and Governance Committee Charter - Example 2 Boards of directors are faced with increased responsibility. This has heightened the demand for qualified and educated members to sit on company boards. The nominating and governance committee assists the board in identifying qualified individuals to become board members, determining the composition of the board of directors and its committees, monitoring a process to assess board effectiveness, and developing and implementing the company’s corporate governance guidelines. This charter provides an example of the language and structure of a nominating and governance committee charter. CONTENT AREA: Charters TOPICS: Corporate Governance, Sarbanes-Oxley Act, Audit Committee & Board, GRC March 7, 2005 Nominating and Governance Committee Charter - Example 3 Boards of directors are faced with increased responsibility. This has heightened the demand for qualified and educated members to sit on company boards. The nominating and governance committee assists the board in identifying qualified individuals to become board members, determining the composition of the board of directors and its committees, monitoring a process to assess board effectiveness, and developing and implementing the company’s corporate governance guidelines. This charter provides an example of the language and structure of a nominating and governance committee charter. CONTENT AREA: Charters TOPICS: Corporate Governance, Sarbanes-Oxley Act, Audit Committee & Board, GRC February 28, 2005 Compensation Committee Charter - Example 1 One of the NYSE corporate governance requirements states that listed companies must have a compensation committee composed independent directors. The compensation committee has overall responsibilities for approving and evaluating officer compensation plans, policies, and programs of a company. These three charters provide examples of the language and structure of a compensation committee charter. The charters discuss topics such as membership requirements, committee responsibilities, and external reporting requirements. CONTENT AREA: Charters TOPICS: Corporate Governance, Sarbanes-Oxley Act, Audit Committee & Board, GRC February 28, 2005 HR and Compensation Committee Charter - Example 3 One of the NYSE corporate governance requirements states that listed companies must have a compensation committee composed independent directors. The compensation committee has overall responsibilities for approving and evaluating officer compensation plans, policies, and programs of a company. These three charters provide examples of the language and structure of a compensation committee charter. The charters discuss topics such as membership requirements, committee responsibilities, and external reporting requirements. CONTENT AREA: Charters TOPICS: Corporate Governance, Sarbanes-Oxley Act, Audit Committee & Board, GRC February 28, 2005 Management Development and Compensation Committee Charter – Example 2 One of the NYSE corporate governance requirements states that listed companies must have a compensation committee composed independent directors. The compensation committee has overall responsibilities for approving and evaluating officer compensation plans, policies, and programs of a company. These three charters provide examples of the language and structure of a compensation committee charter. The charters discuss topics such as membership requirements, committee responsibilities, and external reporting requirements. CONTENT AREA: Charters TOPICS: Corporate Governance, Sarbanes-Oxley Act, Audit Committee & Board, GRC February 7, 2005 Corporate Audit Department Charter Developing an audit charter is the first step in creating an internal audit function. This guide provides an example of the language and structure of an internal audit charter. The charter discusses topics such as independence, audit planning and reporting, and responsibilities of an internal audit department. CONTENT AREA: Charters TOPICS: Corporate Governance, Internal Audit, Sarbanes-Oxley Act, Audit Committee & Board, Internal Audit Administration, Audit Planning, GRC October 21, 2003 Audit Committee Charter This sample charter captures many of the best practices used today and complies with the requirements of the Sarbanes-Oxley Act and the U.S. Stock Exchanges. The charter must be tailored to each committee's needs and governing rules. CONTENT AREA: Charters TOPICS: Best Practices, Corporate Governance, Internal Audit, Sarbanes-Oxley Act, Audit Committee & Board, GRC May 8, 2003 Internal Audit Charter: Guide and Sample The first step in initiating or revitalizing an internal audit function is the development, authorization, and approval of the internal audit charter. This guide has an explanation of the internal audit charter, including the typical language and elements, and a sample to be presented to and approved by the Audit Committee. CONTENT AREA: Charters TOPICS: Internal Audit, Audit Committee & Board, Internal Audit Administration, Audit Planning May 1, 2003 Audit Committee Charter Issues Matrix This sample matrix identifies issues to be addressed in an audit committee charter, per the Sarbanes-Oxley Act, SEC rulings through January 29,2003, and U.S. stock exchange proposed listing requirements. CONTENT AREA: Charters TOPICS: Best Practices, Corporate Governance, Internal Audit, Sarbanes-Oxley Act, Audit Committee & Board, GRC April 25, 2003 Disclosure Committee Charter - Sample 1 In response to Section 302 of the Sarbanes-Oxley Act, many companies have formed a "disclosure committee" with responsibility for considering the materiality of information and determining disclosure requirements. This is one example of a charter for a disclosure committee. CONTENT AREA: Charters TOPICS: Best Practices, Corporate Governance, Internal Audit, Sarbanes-Oxley Act, Reporting/Disclosure, Section 302 - Executive Certifications, GRC April 25, 2003 Disclosure Committee Charter - Sample 2 This sample charter captures many of the best practices used today, and complies with the requirements of the Sarbanes-Oxley Act. This charter must be tailored to each committee's needs and governing rules. CONTENT AREA: Charters TOPICS: Corporate Governance, Sarbanes-Oxley Act, Best Practices, Reporting/Disclosure, Section 302 - Executive Certifications, GRC April 3, 2003 Board Of Directors Authority Charter, Checklist, and Matrix This sample Board of Directors authority charter can be used to assist board members, management, and internal audit directors to establish clear attributes of authority to better manage the governance process. The charter includes an activities checklist and an authority matrix for specific areas. CONTENT AREA: Charters TOPICS: Corporate Governance, Internal Audit, Sarbanes-Oxley Act, Financial Reporting, Audit Committee & Board, GRC February 6, 2003 Audit Committee Charter and Checklist Updated for Sarbanes-Oxley Act Periodically, changes to the Audit Committee charter should be proposed to the Board of Directors to ensure consistency with responsibilities with corporate governance issues. This sample charter reflects the requirements of the Sarbanes-Oxley Act. CONTENT AREA: Charters TOPICS: Best Practices, Corporate Governance, Internal Audit, Sarbanes-Oxley Act, Audit Committee & Board, GRC January 24, 2002 Internal Audit Department Charter - Sample This sample Internal Audit Department Charter is a guide to the information generally contained in such a charter, and how it can be formatted. The charter reviews the mission, organization, responsibilities, reporting guidelines, and code of ethics for an internal audit department. CONTENT AREA: Charters TOPICS: Ethics, Internal Audit, Audit Reporting, Internal Audit Administration July 20, 2001 Internal Audit Charter Guidelines These guidelines provide assistance with the creation of an audit charter. CONTENT AREA: Charters TOPICS: Corporate Governance, Internal Audit, Internal Audit Administration, Audit Planning, GRC Sample Charters Available on KnowledgeLeader Greater responsibilities have been thrust at companies and their executive committees through various corporate governance initiatives. This environment has heightened the demand for qualified and educated members to sit on company boards, requiring written committee charters and increased responsibility over the company’s financial reporting. This hub provides you with various committee charters and related resources to help successfully apply these corporate governance requirements. These are also are intended to provide examples of the language and structure of various committee charters. CONTENT AREA: Charters TOPICS: Corporate Governance, Sarbanes-Oxley Act, Accounting/Finance, Audit Committee & Board, Compensation & Benefits, Financial Reporting, Reporting/Disclosure, GRC
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