董事會通常下設發展戰略委員、提名委員會、薪酬委員會和審計委員會。審計委

董事會通常下設發展戰略委員、提名委員會、薪酬委員會和審計委員會。審計委員會的主要職責有：（1）監督公司內部控制的充分性和有效性，尤其要關註道德行為的控制。”安然事件”證明，違反道德行為準則是公司災難的罪魁禍首。
”安然事件”高管为了增加个人股票期权的价值谎报安然公司的财务业绩多年。他们的行动也未被发现由董事会，审计，评级机构，监管机构和媒体多年，直至公司最终崩溃破产。如果安然有了一个更有效的治理制度，很多年前就会发现这种行为和管理层将被取代
（2）監督財務報告過程，確保財務報告可靠。
（3）監督外部審計和內部審計的工作。安然事件之後，IIA向美國國會提議，所有上市公司都應建立一個直接向審計委員會報告的內部審計機構。

結果 (英文) 1:

Usually consists of development strategy of the Board members, the Nomination Committee, remuneration Committee and Audit Committee. The Board's main responsibilities are: (1) monitoring the adequacy and effectiveness of internal controls, particularly concerned about the ethical behavior of the control. "Enron" that violation of the ethical code of conduct is the company blame for the disaster."Enron" executives in order to increase the value of stock options to lie about Enron's financial performance for many years. Their actions have not been found by the Board of Directors, auditors, rating agencies, regulators and the media for many years, until the company finally collapse in bankruptcy. If Enron had a more effective system of governance, many years ago, you will find that this kind of behavior and management will be replaced(2) monitor the financial reporting process, to ensure that financial reporting is reliable.(3) to oversee the work of the external audit and internal audit. After Enron, IIA to the United States Congress proposed that all listed companies should establish an internal audit function reporting directly to the Audit Committee.

結果 (英文) 2:

Board members generally consists of the development strategy, the Nomination Committee, Remuneration Committee and Audit Committee. The main responsibilities of the audit committee are: (1) supervise the adequacy and effectiveness of internal control of the Company, especially in relation to control moral behavior. "Enron" to prove violation of ethical conduct is the culprit company disaster.
"Enron" executive order to increase the value of individual stock options misrepresent Enron's financial performance for many years. Their actions are undetected by the board, audit, rating agencies, regulators and the media for many years, until the final collapse of the bankrupt company. If Enron had a more effective system of governance, many years ago, you will find this behavior and management will be replaced by
(2) oversight of the financial reporting process, to ensure reliable financial reporting.
(3) Monitoring external audit and internal audit work. After Enron, IIA to the US Congress proposed that all listed companies should establish an audit committee report directly to the internal audit.

結果 (英文) 3:

The board of directors usually consists of a development strategy committee, nomination committee, remuneration committee and audit committee. The main duties of the audit committee are: (1) to monitor the adequacy and effectiveness of the internal control of the company, in particular, to focus on the control of moral behavior." Enron incident, "the proof of a breach of ethical code of conduct is the culprit of the company's disaster.
"Enron" individual executives in order to increase the value of stock option about Enron Corp's financial performance for many years. Their actions were not found by the board of directors, auditors, rating agencies, regulators and media for many years until the company eventually collapsed and went bankrupt.If there is a more effective system of governance, many years ago will find that this behavior and management will be replaced
(2) to monitor the financial reporting process, to ensure that the financial report is reliable.
(3) supervise the work of the external audit and internal audit. After Enron event, IIA proposed to the United States Congress, all listing Corporation should establish a direct report to the audit committee of internal audit institutions.