Question 3c
Marking Guide
up to 1 mark per well explained point
improve the quality of the financial reporting
improve the internal control environment of the company
non-executives will bring outside experience to the executive directors
the finance director will be able to raise concerns with the audit committee
the audit committee will be responsible for appointing the external auditors
establishing an audit committee will improve the independence of ia
provide advice on risk management to the executive directors
max marks4

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