title: The audit committee: watchdog for the board.
abstract: A board-level audit committee offers many benefits, including helping to ensure the integrity of corporate financial reporting: facilitating direct and regular reporting between the independent auditors and the board; increasing the board's understanding of hospital systems and internal controls; and offering public evidence of the board's efforts to fulfill its fiduciary responsibilities. This article suggests guidelines for the purposes and responsibilities, the composition and conduct, and the functions of a hospital audit committee.
authors.forename: J G
authors.initials: JG
authors.lastname: Eresian
mesh_terms: D000066:Accounting; D005375:Financial Audit; D006075:Governing Board / Q000458:organization & administration*; D006761:Hospitals; D011367:Professional Staff Committees / Q000458:organization & administration*