Assertion: committee's role | /r/CapableOf | focus on aspects of financial reporting
Facets:
value: on the entity's processes
type: LOCATION
value: typically
type: DEGREE
Source sentences:
text: A similar definition has been developed by the government auditors in the INTOSAI’s Internal Control Standards: "A committee of the Board of Directors whose role typically focuses on aspects of financial reporting and on the entity's processes to manage business and financial risk, and for compliance with significant applicable legal, ethical, and regulatory requirements.