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33 Risk assurance techniques > Audit committees - Pg. 352

352 33 Risk assurance techniques Audit committees An increasing number of organizations have decided that it is appropriate to have an audit committee. Almost invariably, the audit committee consists of non-executive directors, with senior executive directors in attendance at audit committee meetings. It is chaired by a non-executive director, often referred to as the lead non-executive director, but usually not the non-executive chairman of the organization. The audit