%PDF-1.4 % 30 0 obj <> endobj 35 0 obj <> endobj 40 0 obj <> endobj 45 0 obj <> endobj 70 0 obj <> endobj 74 0 obj <> endobj 76 0 obj <>stream /P <>BDC q 1 i 0 783 603 -783 re 301.56 391.68 m W n .12 783.12 603.12 -783.12 re W n /GS2 gs BT /TT2 1 Tf 7 0 0 7 490.9714 23.0228 Tm 0 0 0 1 k 0 Tc 0 Tw [(ISA)5.4(CA )]TJ ET EMC /P <>BDC BT 7 0 0 7 512.4123 23.0228 Tm [(JOURN)-8.8(AL)]TJ ET EMC /P <>BDC /GS1 gs BT 7 0 0 7 543.321 23.0228 Tm 0 .73 .03 .11 k [( V)6.3(OL 1)]TJ ET EMC /Artifact <>BDC 0 0 0 1 k /GS2 gs 572.364 0 .51599 31.289 re f EMC /P <>BDC /GS1 gs BT 7 0 0 7 587.3827 23.0228 Tm 0 .73 .03 .11 k (1)Tj ET EMC /P <>BDC /GS2 gs BT 9 0 0 9 35 539.5663 Tm 0 0 0 1 k -.005 Tc [(V)22.5(asant Ra)7.3(v)7.3(al)54.7(s )]TJ ET EMC /P <>BDC BT /TT4 1 Tf 9 0 0 9 94.3326 539.5663 Tm [(Corpor)19.5(ate Go)7.3(v)6.3(ernance: A Pr)19.5(agmatic)]TJ ET EMC /P <>BDC BT 9 0 0 9 233.148 539.5663 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 35 527.5663 Tm -.005 Tc [(Guide for A)5.4(udit)9.8(ors, Dir)9.3(ect)9.8(ors, Inv)6.3(est)9.8(ors, and)]TJ ET EMC /P <>BDC BT 9 0 0 9 202.2575 527.5663 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 35 515.5663 Tm -.005 Tc (Accountants)Tj ET EMC /P <>BDC BT /TT2 1 Tf 5.4 0 0 5.4 84.2028 518.2662 Tm 0 Tc (1)Tj ET EMC /P <>BDC BT 9 0 0 9 87.1902 515.5663 Tm -.005 Tc [( clearly sets the t)5.9(one for the r)5.6(eader in)]TJ ET EMC /P <>BDC BT 9 0 0 9 233.3354 515.5663 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 35 503.5663 Tm -.0051 Tc .0001 Tw [(the pr)5.5(eface by stating that the )5.8(primar)-5.4(y purpose of)]TJ ET EMC /P <>BDC BT 9 0 0 9 233.2451 503.5663 Tm 0 Tc 0 Tw ( )Tj ET EMC /P <>BDC BT 9 0 0 9 35 491.5663 Tm -.0051 Tc .0001 Tw [(this book is t)5.8(o)-.1( pr)5.8(ovide as complete a pictur)5.5(e of the)]TJ ET EMC /P <>BDC BT 9 0 0 9 234.311 491.5663 Tm 0 Tc 0 Tw ( )Tj ET EMC /P <>BDC BT 9 0 0 9 35 479.5663 Tm -.0052 Tc .0002 Tw [(curr)5.4(ent state of corpor)11.5(ate governance in the USA.)49.6()]TJ ET EMC /P <>BDC BT 9 0 0 9 232.3716 479.5663 Tm 0 Tc 0 Tw ( )Tj ET EMC /P <>BDC BT 9 0 0 9 35 455.5663 Tm -.005 Tc [(The author has achie)6.3(v)6.3(ed this b)5.4(y)0( clearly explaining)]TJ ET EMC /P <>BDC BT 9 0 0 9 230.2059 455.5663 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 35 443.5663 Tm -.005 Tc [(corpor)19.5(ate go)7.3(v)6.3(ernance concepts and fr)19.5(ameworks)]TJ ET EMC /P <>BDC BT 9 0 0 9 226.5602 443.5663 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 35 431.5663 Tm -.005 Tc [(suppor)-24.4(ted b)5.4(y)0( examples that assist the r)9.3(eader in)]TJ ET EMC /P <>BDC BT 9 0 0 9 222.2814 431.5663 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 35 419.5663 Tm -.005 Tc [(understanding the objectiv)6.3(es and functions of)]TJ ET EMC /P <>BDC BT 9 0 0 9 215.7796 419.5663 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 35 407.5663 Tm -.005 Tc [(go)7.3(v)6.3(ernance; who has r)9.3(esponsibility and, mor)9.3(e)]TJ ET EMC /P <>BDC BT 9 0 0 9 214.5456 407.5663 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 35 395.5663 Tm -.005 Tc [(impor)-24.4(tant, accountability; and the interr)9.3(elationships)]TJ ET EMC /P <>BDC BT 9 0 0 9 237.4802 395.5663 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 35 383.5663 Tm -.005 Tc [(between the )24.4(act)9.8(ors \(i.e., shar)9.3(eholders, the boar)9.3(d)]TJ ET EMC /P <>BDC BT 9 0 0 9 230.3191 383.5663 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 35 371.5663 Tm -.005 Tc [(of dir)9.3(ect)9.8(ors [BoD], ex)9.8(ecutiv)6.3(e management,)]TJ ET EMC /P <>BDC BT 9 0 0 9 201.4399 371.5663 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 35 359.5663 Tm -.005 Tc [(r)9.3(egulat)9.8(ors and inter)9.3(ested thir)9.3(d par)-24.4(ties\). )]TJ ET EMC /P <>BDC BT 9 0 0 9 193.2333 359.5663 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 35 347.5663 Tm -.005 Tc [(The book is or)9.3(ganiz)7.8(ed int)9.8(o four par)-24.4(ts:)]TJ ET EMC /P <>BDC BT 9 0 0 9 182.2477 347.5663 Tm 0 Tc ( )Tj ET EMC /LBody <>BDC BT 9 0 0 9 46.016 329.5903 Tm -.005 Tc [(F)10.2(oundation)]TJ ET EMC /LBody <>BDC BT 9 0 0 9 90.7024 329.5903 Tm 0 Tc ( )Tj ET EMC /Lbl <>BDC /GS1 gs BT /TT6 1 Tf 12 0 0 12 35 329.5903 Tm 0 .36 0 0 k ()Tj ET EMC /LBody <>BDC /GS2 gs BT /TT2 1 Tf 9 0 0 9 46.016 311.6143 Tm 0 0 0 1 k -.005 Tc [(Go)7.3(v)6.3(ernance r)9.8(oles and structur)9.3(e)]TJ ET EMC /LBody <>BDC BT 9 0 0 9 169.5197 311.6143 Tm 0 Tc ( )Tj ET EMC /Lbl <>BDC /GS1 gs BT /TT6 1 Tf 12 0 0 12 35 311.6143 Tm 0 .36 0 0 k ()Tj ET EMC /LBody <>BDC /GS2 gs BT /TT2 1 Tf 9 0 0 9 46.016 293.6382 Tm 0 0 0 1 k -.005 Tc [(Go)7.3(v)6.3(ernance in action)]TJ ET EMC /LBody <>BDC BT 9 0 0 9 129.1705 293.6382 Tm 0 Tc ( )Tj ET EMC /Lbl <>BDC /GS1 gs BT /TT6 1 Tf 12 0 0 12 35 293.6382 Tm 0 .36 0 0 k ()Tj ET EMC /LBody <>BDC /GS2 gs BT /TT2 1 Tf 9 0 0 9 46.016 275.6621 Tm 0 0 0 1 k -.005 Tc [(Other r)9.3(elated t)9.8(opics)]TJ ET EMC /LBody <>BDC BT 9 0 0 9 123.6334 275.6621 Tm 0 Tc ( )Tj ET EMC /Lbl <>BDC /GS1 gs BT /TT6 1 Tf 12 0 0 12 35 275.6621 Tm 0 .36 0 0 k ()Tj ET EMC /P <>BDC BT /TT8 1 Tf 11 0 0 11 35 249.6622 Tm .38 .5 0 0 k -.005 Tc [(F)10.3(oundations)]TJ ET EMC /P <>BDC BT 11 0 0 11 95.6096 249.6622 Tm 0 Tc ( )Tj ET EMC /P <>BDC /GS2 gs BT /TT2 1 Tf 9 0 0 9 35 231.6622 Tm 0 0 0 1 k -.005 Tc (In this section, the author explains the conceptual)Tj ET EMC /P <>BDC BT 9 0 0 9 230.2751 231.6622 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 35 219.6622 Tm -.005 Tc [(building blocks of corpor)19.5(ate go)7.3(v)6.3(ernance:)]TJ ET EMC /P <>BDC BT 9 0 0 9 195.5654 219.6622 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 35 207.6622 Tm -.005 Tc [(go)7.3(v)6.3(ernance fr)19.5(amework, principles and best)]TJ ET EMC /P <>BDC BT 9 0 0 9 204.5381 207.6622 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 35 195.6622 Tm -.005 Tc [(pr)19.5(actices, r)9.8(ole of r)9.3(egulation and r)9.3(egulat)9.8(or)-8.8(y)]TJ ET EMC /P <>BDC BT 9 0 0 9 201.1644 195.6622 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 35 183.6622 Tm -.005 Tc [(authorities, go)7.3(v)6.3(ernance, and risk management, )]TJ ET EMC /P <>BDC BT 9 0 0 9 220.9508 183.6622 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 35 171.6622 Tm -.005 Tc [(and ethical dimensions. )19.5(The author)-7.8()54.7(s)0( explanation of)]TJ ET EMC /P <>BDC BT 9 0 0 9 238.0316 171.6622 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 35 159.6622 Tm -.005 Tc [(the corpor)19.5(ate fr)19.5(amework is easily underst)9.8(ood, e)6.3(v)6.3(e)0(n)]TJ ET EMC /P <>BDC BT 9 0 0 9 236.2969 159.6622 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 35 147.6622 Tm -.005 Tc [(t)9.8(o)0( a no)7.3(vice of the subject, and sets up the r)9.3(eader for)]TJ ET EMC /P <>BDC BT 9 0 0 9 239.3423 147.6622 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 35 135.6621 Tm -.005 Tc [(the second step in the go)7.3(v)6.3(ernance construct.)]TJ ET EMC /P <>BDC BT 9 0 0 9 212.5153 135.6621 Tm 0 Tc ( )Tj ET EMC /P <>BDC /GS1 gs BT /TT8 1 Tf 11 0 0 11 35 109.6622 Tm .38 .5 0 0 k -.005 Tc [(Go)7.3(v)6.3(ernance Roles and Structur)9.3(e)]TJ ET EMC /P <>BDC BT 11 0 0 11 192.6735 109.6622 Tm 0 Tc ( )Tj ET EMC /P <>BDC /GS2 gs BT /TT2 1 Tf 9 0 0 9 35 91.6622 Tm 0 0 0 1 k -.005 Tc [(This section intr)9.8(oduces the r)9.3(eader t)9.8(o)0( the)]TJ ET EMC /P <>BDC BT 9 0 0 9 194.1846 91.6622 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 35 79.6622 Tm -.005 Tc [(stak)9.8(eholders and explains their r)9.8(oles \(rights and)]TJ ET EMC /P <>BDC BT 9 0 0 9 224.1777 79.6622 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 35 67.6622 Tm -.005 Tc [(duties\) in corpor)19.5(ate go)7.3(v)6.3(ernance. )19.5(The k)9.8(e)6.3(y)]TJ ET EMC /P <>BDC BT 9 0 0 9 195.003 67.6622 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 254.5 539.5663 Tm -.005 Tc [(stak)9.8(eholders include)]TJ ET EMC /P <>BDC BT 9 0 0 9 336.1999 539.5663 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 254.5 527.5663 Tm -.005 Tc [(shar)9.3(eholders)]TJ ET EMC /P <>BDC BT 9 0 0 9 305.987 527.5663 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 254.5 515.5663 Tm -.005 Tc (\(individual and)Tj ET EMC /P <>BDC BT 9 0 0 9 312.1362 515.5663 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 254.5 503.5663 Tm -.005 Tc (institutional\), the BoD)Tj ET EMC /P <>BDC BT 9 0 0 9 339.2378 503.5663 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 254.5 491.5663 Tm -.005 Tc [(and its v)7.3(arious)]TJ ET EMC /P <>BDC BT 9 0 0 9 312.1363 491.5663 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 254.5 479.5663 Tm -.005 Tc (committees \(e.g.,)Tj ET EMC /P <>BDC BT 9 0 0 9 323.2216 479.5663 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 254.5 467.5663 Tm -.005 Tc (audit, risk,)Tj ET EMC /P <>BDC BT 9 0 0 9 294.2097 467.5663 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 254.5 455.5663 Tm -.005 Tc [(r)9.3(emuner)19.5(ation,)]TJ ET EMC /P <>BDC BT 9 0 0 9 308.9831 455.5663 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 254.5 443.5663 Tm -.005 Tc (management, internal)Tj ET EMC /P <>BDC BT 9 0 0 9 340.5681 443.5663 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 254.5 431.5663 Tm -.005 Tc (audit, )Tj /TT9 1 Tf 2.6374 0 TD 0 Tc ()Tj /TT2 1 Tf .5487 0 TD -.005 Tc (nancial)Tj ET EMC /P <>BDC BT 9 0 0 9 311.6616 431.5663 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 254.5 419.5663 Tm -.005 Tc [(r)9.3(epor)-24.4(ting, and external)]TJ ET EMC /P <>BDC BT 9 0 0 9 342.9689 419.5663 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 254.5 407.5663 Tm -.005 Tc (auditing and)Tj ET EMC /P <>BDC BT 9 0 0 9 303.3811 407.5663 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 254.5 395.5663 Tm -.005 Tc [(r)9.3(egulat)9.8(ors\). Each of)]TJ ET EMC /P <>BDC BT 9 0 0 9 331.9812 395.5663 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 254.5 383.5663 Tm -.005 Tc [(these stak)9.8(eholders has)]TJ ET EMC /P <>BDC BT 9 0 0 9 346.0548 383.5663 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 254.5 371.5663 Tm -.005 Tc [(obligations, both mor)19.5(al and legal, t)9.8(o)0( act in the best)]TJ ET EMC /P <>BDC BT 9 0 0 9 452.8713 371.5663 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 254.5 359.5663 Tm -.005 Tc [(inter)9.3(est of those the)6.3(y r)9.3(epr)9.3(esent.)]TJ ET EMC /P <>BDC BT 9 0 0 9 379.8505 359.5663 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 254.5 335.5663 Tm -.005 Tc [(The author pr)9.8(o)7.3(vides a number of examples t)9.8(o)]TJ ET EMC /P <>BDC BT 9 0 0 9 433.7611 335.5663 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 254.5 323.5663 Tm -.005 Tc [(enable the r)9.3(eader t)9.8(o)0( link the discussion on the)]TJ ET EMC /P <>BDC BT 9 0 0 9 435.4664 323.5663 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 254.5 311.5663 Tm -.005 Tc [(stak)9.8(eholders t)9.8(o)0( the underlying corpor)19.5(ate)]TJ ET EMC /P <>BDC BT 9 0 0 9 413.7866 311.5663 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 254.5 299.5663 Tm -.005 Tc [(go)7.3(v)6.3(ernance principles. )]TJ ET EMC /P <>BDC BT 9 0 0 9 345.61 299.5663 Tm 0 Tc ( )Tj ET EMC /P <>BDC /GS1 gs BT /TT8 1 Tf 11 0 0 11 254.5 273.5662 Tm .38 .5 0 0 k -.005 Tc [(Go)7.3(v)6.3(ernance in Action)]TJ ET EMC /P <>BDC BT 11 0 0 11 359.0875 273.5662 Tm 0 Tc ( )Tj ET EMC /P <>BDC /GS2 gs BT /TT2 1 Tf 9 0 0 9 254.5 255.5662 Tm 0 0 0 1 k -.005 Tc [(In this section, the r)9.3(eader)-7.8()54.7(s)0( understanding of)]TJ ET EMC /P <>BDC BT 9 0 0 9 429.0294 255.5662 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 254.5 243.5662 Tm -.005 Tc [(corpor)19.5(ate go)7.3(v)6.3(ernance concepts and fr)19.5(amework ar)9.3(e)]TJ ET EMC /P <>BDC BT 9 0 0 9 456.1383 243.5662 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 254.5 231.5662 Tm -.005 Tc [(applied in pr)19.5(actice.)]TJ ET EMC /P <>BDC BT 9 0 0 9 328.9095 231.5662 Tm 0 Tc ( )Tj ET EMC /P <>BDC /GS1 gs BT /TT11 1 Tf 30 0 0 30 35.127 640.4781 Tm 0 .73 .03 .11 k -.02 Tc [(Corpor)19.5(ate Go)7.3(v)6.3(ernance)]TJ ET EMC /P <>BDC BT 30 0 0 30 317.841 640.4781 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 18 0 0 18 35.127 618.4781 Tm -.02 Tc [(A Pr)19.5(agmatic Guide for A)5.4(udit)9.8(ors, Dir)9.3(ect)9.8(ors, Inv)6.3(est)9.8(ors, )]TJ ET EMC /P <>BDC BT 18 0 0 18 426.1835 618.4781 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 18 0 0 18 35.127 596.4781 Tm -.02 Tc (and Accountants)Tj ET EMC /Artifact <>BDC .38 .5 0 0 k 253.098 62.427 349.498 161.04 re f EMC /P <>BDC BT /TT8 1 Tf 11 0 0 11 267.2589 205.4926 Tm 0 0 0 0 k [(K)12.7(en Doughty)81.5(,)]TJ ET EMC /P <>BDC BT /TT2 1 Tf 11 0 0 11 329.2927 205.4926 Tm [( CISA, CRISC, CBCP)158.2(, CPRM, CRM)-8.8(A)]TJ ET EMC /P <>BDC BT 11 0 0 11 487.0598 205.4926 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 267.2589 194.6926 Tm [(Has mor)9.3(e than 30 y)6.3(ears of experience in the public and priv)7.3(ate sect)9.8(ors in a)]TJ ET EMC /P <>BDC BT 9 0 0 9 564.2195 194.6926 Tm ( )Tj ET EMC /P <>BDC BT 9 0 0 9 267.2589 183.8925 Tm [(number of specialist ar)9.3(eas, namely I)14.2(T)106.4(, I)14.2(T)19.5( audit, I)14.2(T)19.5( security)52.2(, business)]TJ ET EMC /P <>BDC BT 9 0 0 9 533.5676 183.8925 Tm ( )Tj ET EMC /P <>BDC BT 9 0 0 9 267.2589 173.0925 Tm [(continuity management, pr)9.8(oject management, I)14.2(T)19.5( and corpor)19.5(ate go)7.3(v)6.3(ernance,)]TJ ET EMC /P <>BDC BT 9 0 0 9 568.6887 173.0925 Tm ( )Tj ET EMC /P <>BDC BT 9 0 0 9 267.2589 162.2926 Tm [(and risk management. He has lectur)9.3(ed par)-24.4(t time at a number of A)5.4(ustr)19.5(alian)]TJ ET EMC /P <>BDC BT 9 0 0 9 562.7605 162.2926 Tm ( )Tj ET EMC /P <>BDC BT 9 0 0 9 267.2589 151.4926 Tm [(univ)6.3(ersities and has had 31 papers and a book published in leading journals)]TJ ET EMC /P <>BDC BT 9 0 0 9 568.3195 151.4926 Tm ( )Tj ET EMC /P <>BDC BT 9 0 0 9 267.2589 140.6926 Tm [(both in A)5.4(ustr)19.5(alia and the United States. He is an internationally r)9.3(ecogniz)7.8(ed)]TJ ET EMC /P <>BDC BT 9 0 0 9 562.0398 140.6926 Tm ( )Tj ET EMC /P <>BDC BT 9 0 0 9 267.2589 129.8925 Tm [(speak)9.8(er at seminars and conf)11.7(er)9.3(ences and has r)9.3(eceiv)6.3(ed a number of awar)9.3(ds)]TJ ET EMC /P <>BDC BT 9 0 0 9 568.6536 129.8925 Tm ( )Tj ET EMC /P <>BDC BT 9 0 0 9 267.2589 119.0925 Tm [(including the 2002 ISA)5.4(CA)]TJ ET EMC /P <>BDC BT 5.4 0 0 5.4 368.443 122.0626 Tm ()Tj ET EMC /P <>BDC BT 9 0 0 9 372.6882 119.0925 Tm [( International Best Speak)9.8(er/Conf)11.7(er)9.3(ence)]TJ ET EMC /P <>BDC BT 9 0 0 9 529.6213 119.0925 Tm ( )Tj ET EMC /P <>BDC BT 9 0 0 9 267.2589 108.2926 Tm [(Contribut)9.8(or A)16.1(war)9.3(d, the 2004 itSMF A)5.4(ustr)19.5(alia Pr)9.3(esident)54.7(s Medal for Best I)14.2(TIL)]TJ ET EMC /P <>BDC BT 9 0 0 9 566.408 108.2926 Tm ( )Tj ET EMC /P <>BDC BT 9 0 0 9 267.2589 97.4926 Tm [(Pr)9.8(oject and the 2006 ISA)5.4(CA Har)9.8(old W)15.1(eiss A)16.1(war)9.3(d in r)9.3(ecognition for his)]TJ ET EMC /P <>BDC BT 9 0 0 9 544.655 97.4926 Tm ( )Tj ET EMC /P <>BDC BT 9 0 0 9 267.2589 86.6926 Tm [(contribution t)9.8(o)0( the )]TJ /TT9 1 Tf 8.394 0 TD ()Tj /TT2 1 Tf .5537 0 TD [(eld of I)14.2(T)19.5( audit education. He has ser)-8.8(v)6.3(ed on v)7.3(arious)]TJ ET EMC /P <>BDC BT 9 0 0 9 549.3088 86.6926 Tm ( )Tj ET EMC /P <>BDC BT 9 0 0 9 267.2589 75.8925 Tm [(ISA)5.4(CA chapter and committees o)7.3(v)6.3(er the last 25 y)6.3(ears.)]TJ ET EMC /Figure <>BDC Q q 1 i 353.152 547.279 m 461.15 547.552 l 461.559 385.555 l 353.561 385.282 l W n 355.478 546.002 m 458.871 546.261 l 459.27 386.715 l 355.877 386.456 l h 482.12 75.893 m W* n 0 783 603 -783 re 301.56 391.68 m W n .12 783.12 603.12 -783.12 re W n /GS1 gs q 107.998 .27246 -.40869 161.997 353.561 385.282 cm /Im2 Do Q EMC /Artifact <>BDC Q q 1 i 0 783 603 -783 re 301.56 391.68 m W n .12 783.12 603.12 -783.12 re W n 0 0 0 0 k /GS1 gs 519.667 692.116 49.977 54.884 re f EMC /Figure <>BDC Q /GS1 gs BT /F1 1 Tf 9 0 0 9 530.8901 721.5889 Tm .40392 .50196 .019608 0 k .0245 Tc 0 Tw (BOOK)Tj -.9699 -1.2 TD .0241 Tc (REVIEW)Tj ET q 1 i 519.667 746.986 49.977 -54.87 re W n q 1 0 0 1 569.644 747 cm 0 0 m 0 -54.884 l -9.375 -54.884 l -9.375 -9.9448 l -49.977 -9.9448 l -49.977 0 l 0 0 l f Q EMC Q endstream endobj 77 0 obj <>/XObject<>/ExtGState<>>> endobj 129 0 obj <> endobj 130 0 obj <>stream /P <>BDC q 1 i 0 783 603 -783 re 301.56 391.68 m W n .12 783.12 603.12 -783.12 re W n /GS2 gs BT /TT2 1 Tf 7 0 0 7 39.4019 23.0548 Tm 0 0 0 1 k 0 Tc 0 Tw [(ISA)5.4(CA )]TJ ET EMC /P <>BDC BT 7 0 0 7 60.8428 23.0548 Tm [(JOURN)-8.8(AL)]TJ ET EMC /P <>BDC /GS1 gs BT 7 0 0 7 91.7515 23.0548 Tm 0 .73 .03 .11 k [( V)6.3(OL 1)]TJ ET EMC /Artifact <>BDC 0 0 0 1 k /GS2 gs 30.069 0 .51505 31.531 re f EMC /P <>BDC /GS1 gs BT 7 0 0 7 12.8637 23.0548 Tm 0 .73 .03 .11 k (2)Tj ET EMC /P <>BDC /GS2 gs BT 9 0 0 9 144 627.8252 Tm 0 0 0 1 k -.005 Tc (The author )Tj /TT9 1 Tf 4.9987 0 TD 0 Tc ()Tj /TT2 1 Tf .5487 0 TD -.005 Tc [(rst discusses the r)9.3(elationship between)]TJ ET EMC /P <>BDC BT 9 0 0 9 345.5692 627.8252 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 144 615.8252 Tm -.005 Tc [(the BoD and management. The boar)9.3(d is ex)9.8(er)9.3(cising)]TJ ET EMC /P <>BDC BT 9 0 0 9 345.8921 615.8252 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 144 603.8252 Tm -.005 Tc [(o)7.3(v)6.3(ersight on management, while management)]TJ ET EMC /P <>BDC BT 9 0 0 9 326.792 603.8252 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 144 591.8252 Tm -.005 Tc [(mak)9.8(es impactful decisionsoper)19.5(ational, tactical)]TJ ET EMC /P <>BDC BT 9 0 0 9 334.7487 591.8252 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 144 579.8252 Tm -.005 Tc [(and str)19.5(ategicand implements them.)83( Regar)9.3(ding)]TJ ET EMC /P <>BDC BT 9 0 0 9 335.9416 579.8252 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 144 567.8252 Tm -.005 Tc (the issue of competing powers and the need for)Tj ET EMC /P <>BDC BT 9 0 0 9 332.4425 567.8252 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 144 555.8253 Tm -.005 Tc [(balance between the boar)9.3(d and ex)9.8(ecutiv)6.3(e)]TJ ET EMC /P <>BDC BT 9 0 0 9 307.3701 555.8253 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 144 543.8253 Tm -.005 Tc [(management, the o)7.3(v)6.3(erriding intent should be t)9.8(o)]TJ ET EMC /P <>BDC BT 9 0 0 9 333.0963 543.8253 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 144 531.8253 Tm -.005 Tc [(de)6.3(v)6.3(elop shar)9.3(ed expectations between the boar)9.3(d)]TJ ET EMC /P <>BDC BT 9 0 0 9 332.8962 531.8253 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 144 519.8253 Tm -.005 Tc [(and management and for each t)9.8(o)0( work t)9.8(owar)9.3(d them)]TJ ET EMC /P <>BDC BT 9 0 0 9 348.965 519.8253 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 144 507.8253 Tm -.005 Tc [(in their unique r)9.8(oles.)83()]TJ ET EMC /P <>BDC BT 9 0 0 9 226.1671 507.8253 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 144 483.8253 Tm -.005 Tc [(The author also discusses the boar)9.3(d)54.7(s balancing act)]TJ ET EMC /P <>BDC BT 9 0 0 9 348.618 483.8253 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 144 471.8253 Tm -.005 Tc [(of managing two competing r)9.8(oles \(compliance vs.)]TJ ET EMC /P <>BDC BT 9 0 0 9 341.5469 471.8253 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 144 459.8253 Tm -.005 Tc [(per)-7.3(formance\), wher)9.3(e the boar)9.3(d inv)6.3(ests substantial)]TJ ET EMC /P <>BDC BT 9 0 0 9 342.0283 459.8253 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 144 447.8253 Tm -.005 Tc [(effor)-24.4(t on r)9.3(egulat)9.8(or)-8.8(y o)7.3(v)6.3(ersight duty r)9.3(elativ)6.3(e t)9.8(o)]TJ ET EMC /P <>BDC BT 9 0 0 9 319.0734 447.8253 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 144 435.8253 Tm -.005 Tc [(monit)9.8(oring management)54.7(s per)-7.3(formance. If ther)9.3(e is)]TJ ET EMC /P <>BDC BT 9 0 0 9 341.9722 435.8253 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 144 423.8253 Tm -.005 Tc [(no compliance with r)9.3(egulat)9.8(or)-8.8(y and legal obligations,)]TJ ET EMC /P <>BDC BT 9 0 0 9 348.7927 423.8253 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 144 411.8253 Tm -.005 Tc [(then the or)9.3(ganization ma)7.3(y suff)11.7(er r)9.3(eputational)]TJ ET EMC /P <>BDC BT 9 0 0 9 321.5935 411.8253 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 144 399.8253 Tm -.005 Tc [(damage, which ma)7.3(y lead t)9.8(o)0( failur)9.3(e.)]TJ ET EMC /P <>BDC BT 9 0 0 9 280.8544 399.8253 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 144 375.8253 Tm -.005 Tc [(This section also co)7.3(v)6.3(ers str)19.5(ategic planning,)]TJ ET EMC /P <>BDC BT 9 0 0 9 314.0667 375.8253 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 144 363.8253 Tm -.005 Tc [(per)-7.3(formance, ex)9.8(ecutiv)6.3(e compensation, con)]TJ /TT9 1 Tf 18.8596 0 TD 0 Tc ()Tj /TT2 1 Tf .5629 0 TD -.005 Tc (icts)Tj ET EMC /P <>BDC BT 9 0 0 9 333.0984 363.8253 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 144 351.8253 Tm -.005 Tc [(and challenges, shar)9.3(eholder communication and)]TJ ET EMC /P <>BDC BT 9 0 0 9 335.5988 351.8253 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 144 339.8253 Tm -.005 Tc [(engagement, and or)9.3(ganizational wr)9.8(ongdoing.)]TJ ET EMC /P <>BDC BT 9 0 0 9 322.0492 339.8253 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT /TT13 1 Tf 9 0 0 9 144 315.8253 Tm -.005 Tc (Con)Tj /TT14 1 Tf 1.7633 0 TD 0 Tc ()Tj /TT13 1 Tf .5868 0 TD -.005 Tc (icts and Challenges)Tj ET EMC /P <>BDC BT 9 0 0 9 243.1299 315.8253 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT /TT2 1 Tf 9 0 0 9 144 303.8253 Tm -.005 Tc [(The author states, Most inv)6.3(est)9.8(ors want quick)]TJ ET EMC /P <>BDC BT 9 0 0 9 324.3445 303.8253 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 144 291.8253 Tm -.005 Tc [(r)9.3(esults; the)6.3(y ar)9.3(e not satis)]TJ /TT9 1 Tf 10.9475 0 TD 0 Tc ()Tj /TT2 1 Tf .5487 0 TD -.005 Tc [(ed with pr)9.8(ospectiv)6.3(e long-)]TJ ET EMC /P <>BDC BT 9 0 0 9 144 279.8253 Tm [(term pr)9.8(omises this in turn causes what is called)]TJ ET EMC /P <>BDC BT 9 0 0 9 340.3265 279.8253 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 144 267.8253 Tm -.005 Tc [(shor)-24.4(t-termism, managerial tendency t)9.8(o)0( mak)9.8(e things)]TJ ET EMC /P <>BDC BT 9 0 0 9 347.4467 267.8253 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 144 255.8253 Tm -.005 Tc (look good in the near termHarnessing the)Tj ET EMC /P <>BDC BT 9 0 0 9 313.3139 255.8253 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 144 243.8253 Tm -.005 Tc [(power)-7.3(ful for)9.3(ce of ex)9.8(ecutiv)6.3(es in the best inter)9.3(ests of)]TJ ET EMC /P <>BDC BT 9 0 0 9 346.1858 243.8253 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 144 231.8253 Tm -.005 Tc [(the stak)9.8(eholders is a delicate balance.)83()]TJ ET EMC /P <>BDC BT 9 0 0 9 297.0771 231.8253 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT /TT13 1 Tf 9 0 0 9 144 207.8253 Tm -.005 Tc [(Or)9.3(ganizational W)10.2(r)17.6(ongdoing)]TJ ET EMC /P <>BDC BT 9 0 0 9 252.3433 207.8253 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT /TT2 1 Tf 9 0 0 9 144 195.8253 Tm -.005 Tc [(This chapter discusses how go)7.3(v)6.3(ernance can be)]TJ ET EMC /P <>BDC BT 9 0 0 9 330.9504 195.8253 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 144 183.8253 Tm -.02 Tc [(compr)9.8(omised in or)9.3(ganizations. )58.6(A)0( long-held belief is)]TJ ET EMC /P <>BDC BT 9 0 0 9 341.5929 183.8253 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 144 171.8253 Tm -.02 Tc [(that such wr)9.8(ongdoing is an anomaly a mor)9.3(e r)9.3(ecent)]TJ ET EMC /P <>BDC BT 9 0 0 9 345.0202 171.8253 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 144 159.8253 Tm -.02 Tc [(outlook on it suggests that such wr)9.8(ongdoing is a)]TJ ET EMC /P <>BDC BT 9 0 0 9 329.1423 159.8253 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 144 147.8253 Tm -.02 Tc (normal phenomenon and happens all the time in the)Tj ET EMC /P <>BDC BT 9 0 0 9 342.4975 147.8253 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 144 135.8253 Tm -.02 Tc [(conduct of an or)9.3(ganization.)83( )19.5(The author uses the)]TJ ET EMC /P <>BDC BT 9 0 0 9 328.7029 135.8253 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 144 123.8253 Tm -.02 Tc [(Disposition-Based F)12.7(r)19.5(aud Model \(DFM\) t)9.8(o)0( explain how)]TJ ET EMC /P <>BDC BT 9 0 0 9 346.756 123.8253 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 144 111.8253 Tm -.02 Tc [(compr)9.8(omises in or)9.3(ganizations occur)60.1(. )19.5(The discussion)]TJ ET EMC /P <>BDC BT 9 0 0 9 345.1389 111.8253 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 361.5 627.8252 Tm -.02 Tc [(includes possible r)9.3(easons for these occurr)9.3(ences and)]TJ ET EMC /P <>BDC BT 9 0 0 9 562.5247 627.8252 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 361.5 615.8252 Tm -.02 Tc [(how corpor)19.5(ate go)7.3(v)6.3(ernance r)9.8(oles, such as audit)9.8(ors)]TJ ET EMC /P <>BDC BT 9 0 0 9 551.2084 615.8252 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 361.5 603.8252 Tm -.02 Tc [(and the boar)9.3(d, can minimiz)7.8(e such crimes.)]TJ ET EMC /P <>BDC BT 9 0 0 9 520.0539 603.8252 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 361.5 579.8252 Tm -.005 Tc [(The author pr)9.8(o)7.3(vides a number of r)9.3(ecent examples)]TJ ET EMC /P <>BDC BT 9 0 0 9 557.7111 579.8252 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 361.5 567.8252 Tm -.005 Tc [(including V)22.5(olkswagen)39.1()54.7(s)0( manipulation of monit)9.8(oring)]TJ ET EMC /P <>BDC BT 9 0 0 9 562.4727 567.8252 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 361.5 555.8253 Tm -.005 Tc [(aut)9.8(o emissions, W)15.1(ells F)16.6(a)0(r)9.3(g)0(o)39.1()54.7(s aut)9.8(ocr)19.5(atic push for)]TJ ET EMC /P <>BDC BT 9 0 0 9 554.4659 555.8253 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 361.5 543.8253 Tm -.005 Tc [(issuing pa)7.3(yment car)9.3(ds, Saty)7.3(am Computer)]TJ ET EMC /P <>BDC BT 9 0 0 9 525.8732 543.8253 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 361.5 531.8253 Tm -.005 Tc [(Ser)-8.8(vices)54.7(s manipulation of )]TJ /TT9 1 Tf 11.7571 0 TD 0 Tc ()Tj /TT2 1 Tf .5487 0 TD -.005 Tc (nancial accounts, and)Tj ET EMC /P <>BDC BT 9 0 0 9 558.2276 531.8253 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 361.5 519.8253 Tm -.005 Tc [(Boeing)54.7(s go)7.3(v)6.3(ernance failur)9.3(e with the design of the)]TJ ET EMC /P <>BDC BT 9 0 0 9 557.229 519.8253 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 361.5 507.8253 Tm -.005 Tc (737 Max airplane.)Tj ET EMC /P <>BDC BT 9 0 0 9 431.9223 507.8253 Tm 0 Tc ( )Tj ET EMC /P <>BDC /GS1 gs BT /TT8 1 Tf 11 0 0 11 361.5 481.8253 Tm .38 .5 0 0 k -.005 Tc [(Other Related )29.3(T)101.6(opics)]TJ ET EMC /P <>BDC BT 11 0 0 11 463.0314 481.8253 Tm 0 Tc ( )Tj ET EMC /P <>BDC /GS2 gs BT /TT2 1 Tf 9 0 0 9 361.5 463.8253 Tm 0 0 0 1 k -.02 Tc (The )Tj /TT9 1 Tf 1.8448 0 TD 0 Tc ()Tj /TT2 1 Tf .5337 0 TD -.02 Tc [(nal chapters co)7.3(v)6.3(er go)7.3(v)6.3(ernance of nonpublic)]TJ ET EMC /P <>BDC BT 9 0 0 9 549.4328 463.8253 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 361.5 451.8253 Tm -.02 Tc [(or)9.3(ganizations and horiz)7.8(ons of corpor)19.5(ate go)7.3(v)6.3(ernance.)]TJ ET EMC /P <>BDC BT 9 0 0 9 562.9643 451.8253 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 361.5 439.8253 Tm -.02 Tc [(The author states in par)-24.4(t corpor)19.5(ate go)7.3(v)6.3(ernance is)]TJ ET EMC /P <>BDC BT 9 0 0 9 560.2267 439.8253 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 361.5 427.8253 Tm -.02 Tc [(constantly e)6.3(v)7.3(olving while a gr)9.3(eat deal has been)]TJ ET EMC /P <>BDC BT 9 0 0 9 548.374 427.8253 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 361.5 415.8253 Tm -.02 Tc [(done, ther)9.3(e is much mor)9.3(e t)9.8(o)0( come the laws and)]TJ ET EMC /P <>BDC BT 9 0 0 9 550.1096 415.8253 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 361.5 403.8253 Tm -.02 Tc [(r)9.3(egulations ha)7.3(v)6.3(e)0( tak)9.8(en the lead in de)]TJ /TT9 1 Tf 15.4305 0 TD 0 Tc ()Tj /TT2 1 Tf .5337 0 TD -.02 Tc [(ning thr)9.3(eshold)]TJ ET EMC /P <>BDC BT 9 0 0 9 559.6685 403.8253 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 361.5 391.8253 Tm -.02 Tc [(r)9.3(equir)9.3(ements of company go)7.3(v)6.3(ernance this alone is)]TJ ET EMC /P <>BDC BT 9 0 0 9 554.3416 391.8253 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 361.5 379.8253 Tm -.02 Tc [(not enough.)83( )19.5(The author is suggesting that laws and)]TJ ET EMC /P <>BDC BT 9 0 0 9 558.93 379.8253 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 361.5 367.8253 Tm -.02 Tc [(r)9.3(egulations can do only so much; it is the main act)9.8(ors)]TJ ET EMC /P <>BDC BT 9 0 0 9 564.0854 367.8253 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 361.5 355.8253 Tm -.02 Tc [(who need t)9.8(o)0( step up in the form of leadership and)]TJ ET EMC /P <>BDC BT 9 0 0 9 550.5537 355.8253 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 361.5 343.8253 Tm -.02 Tc [(beha)7.3(vior)60.1(. )19.5(Then, best pr)19.5(actices will emer)9.3(ge, which will)]TJ ET EMC /P <>BDC BT 9 0 0 9 561.5235 343.8253 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 361.5 331.8253 Tm -.02 Tc [(e)6.3(v)6.3(entually become principles or e)6.3(v)6.3(en r)9.3(equir)9.3(ements)]TJ ET EMC /P <>BDC BT 9 0 0 9 554.9395 331.8253 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 361.5 319.8253 Tm -.02 Tc [(for eff)11.7(ectiv)6.3(e go)7.3(v)6.3(ernance.)]TJ ET EMC /P <>BDC BT 9 0 0 9 456.2511 319.8253 Tm 0 Tc ( )Tj ET EMC /P <>BDC /GS1 gs BT /TT8 1 Tf 11 0 0 11 361.5 293.8253 Tm .38 .5 0 0 k -.005 Tc (Conclusion)Tj ET EMC /P <>BDC BT 11 0 0 11 416.2886 293.8253 Tm 0 Tc ( )Tj ET EMC /P <>BDC /GS2 gs BT /TT2 1 Tf 9 0 0 9 361.5 275.8253 Tm 0 0 0 1 k -.005 Tc [(The book deliv)6.3(ers on the pr)9.3(emise of being a)]TJ ET EMC /P <>BDC BT 9 0 0 9 533.5233 275.8253 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 361.5 263.8253 Tm -.005 Tc [(pr)19.5(agmatic guide. F)10.2(or any new audit)9.8(ors,)]TJ ET EMC /P <>BDC BT 9 0 0 9 514.0519 263.8253 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 361.5 251.8253 Tm -.005 Tc [(accountants, dir)9.3(ect)9.8(ors and inv)6.3(est)9.8(ors, it pr)9.8(o)7.3(vides a)]TJ ET EMC /P <>BDC BT 9 0 0 9 556.828 251.8253 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 361.5 239.8253 Tm -.005 Tc [(thor)9.8(ough examination of the corpor)19.5(ate go)7.3(v)6.3(ernance)]TJ ET EMC /P <>BDC BT 9 0 0 9 561.8539 239.8253 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 361.5 227.8253 Tm -.005 Tc [(fr)19.5(amework and its act)9.8(ors. F)10.2(or experienced)]TJ ET EMC /P <>BDC BT 9 0 0 9 527.8168 227.8253 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 361.5 215.8253 Tm -.005 Tc [(pr)19.5(actitioners, it pr)9.8(o)7.3(vides a r)9.3(efr)9.3(esh and update on the)]TJ ET EMC /P <>BDC BT 9 0 0 9 566.6819 215.8253 Tm 0 Tc ( )Tj ET EMC /P <>BDC BT 9 0 0 9 361.5 203.8253 Tm -.005 Tc [(corpor)19.5(ate go)7.3(v)6.3(ernance fr)19.5(amework.)]TJ ET EMC /P <>BDC BT 9 0 0 9 495.0616 203.8253 Tm 0 Tc ( )Tj ET EMC /P <>BDC /GS1 gs BT /TT8 1 Tf 11 0 0 11 361.5 177.8253 Tm .38 .5 0 0 k -.005 Tc (Endnotes)Tj ET EMC /P <>BDC BT 11 0 0 11 407.3053 177.8253 Tm 0 Tc ( )Tj ET EMC /LBody <>BDC /GS2 gs BT /TT2 1 Tf 9 0 0 9 378.8636 159.8253 Tm 0 0 0 1 k -.005 Tc [(Ra)7.3(v)7.3(al, V)109.9(.; )]TJ ET EMC /LBody <>BDC BT /TT4 1 Tf 9 0 0 9 415.3444 159.8253 Tm [(Corpor)19.5(ate Go)7.3(v)6.3(ernance: A Pr)19.5(agmatic)]TJ ET EMC /LBody <>BDC BT 9 0 0 9 554.1598 159.8253 Tm 0 Tc ( )Tj ET EMC /Lbl <>BDC /GS1 gs BT /TT8 1 Tf 9 0 0 9 366.5 159.8253 Tm 0 .36 0 0 k (1)Tj ET EMC /LBody <>BDC /GS2 gs BT /TT4 1 Tf 9 0 0 9 378.5 147.8253 Tm 0 0 0 1 k -.005 Tc [(Guide for A)5.4(udit)9.8(ors, Dir)9.3(ect)9.8(ors, Inv)6.3(est)9.8(ors, and)]TJ ET EMC /LBody <>BDC BT 9 0 0 9 545.7576 147.8253 Tm 0 Tc ( )Tj ET EMC /LBody <>BDC BT 9 0 0 9 378.5 135.8253 Tm -.005 Tc (Accountants)Tj ET EMC /LBody <>BDC BT /TT2 1 Tf 9 0 0 9 427.7029 135.8253 Tm [(, CRC Pr)9.3(ess, USA, April 2020)]TJ ET EMC Q endstream endobj 131 0 obj <>/ExtGState<>>> endobj 6 0 obj <> endobj 5 0 obj <> endobj 72 0 obj <>stream AdobedC         #"""#'''''''''' R" s!1AQa"q2B#R3b$r%C4Scs5D'6Tdt& EFVU(eufv7GWgw8HXhx)9IYiy*:JZjz?f͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6lٳf͛6 endstream endobj 73 0 obj <>stream Adobed         #"""#''''''''''     !! 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