Executive Compensation Audit Work Program
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With this tool, you get two sample work programs that provide general steps and questions organizations can use during an executive compensation audit.
Questions to consider in these programs include: Who makes the decisions about executive compensation? Is there a compensation committee of the board of directors composed of independent directors? How does the company verify that the members are independent? What are the qualifications of its members? Do the members understand financial issues and/or have a financial background? Does the compensation committee have a charter? Does it specify composition, purpose and operating guidelines for the committee?