Directors' Desk

Deloitte Directors Net is a community that allows directors to stay up to speed with the latest governance and board issues.

Through a series of lectures to students, supporting scientifical research and the organisation of debates for directors, the Deloitte Chair on Governance actively participates to the governance debate.

The purpose of the audit committee is to enhance confidence in the integrity of an organisation’s processes and procedures relating to internal control and corporate reporting.

As the representatives of shareholders, boards play a key role in overseeing the organisation and ensuring that the company continues to operate in the best interests of its shareholders. Given the complexity of today’s organisations, this is no simple or straightforward task.

Corporate governance practices are influenced and determined in different countries by an uneven mix of law, regulation, culture and customs. This article highlights a number of areas where these influences manifest themselves most strongly.