Hearing this, Jesse Chou's eyes also lit up, it seems that Jobs really listened to his words, and it was really simple for him to do this thing in the future.

"Sometimes, though, it's not a good job!" Which partner Harvey brought with him, said to Jesse Chou.

"Oh," Jessie Chou looked at Harvey and the man questioningly. Obviously, he thinks this girl is a small character, and he almost can't even remember her name. For example, in the previous life, when Jessie Chou went out to work, he met some bosses who basically didn't remember your name. Just say 'Hey, or that person, and there's something else that's you, that ......' and so on.

"It's just some unexpected circumstances, but there are a lot of people staring at the complicated relationship within Apple, so you don't have to worry about that at all!" Harvey said comfortingly.

Jessie Zhou frowned slightly, and he was a little uneasy. "Tell me about this, I don't know very well!"

"Okay!" Harvey shrugged his shoulders and followed him. "Ken, let's explain it to the boss!" said to the middle-aged man next to him, who was a little chubby and had a small belly, and a little bit in front of his head.

Ken nodded, and said to Jesse Chow: "According to the definition of the Sarbanes-Oxley Act in the United States. The Audit Committee is a professional committee of the Board of Directors composed mainly of non-executive directors. Audit Committee means a committee (or equivalent group) initiated by the board of directors of the company that issues securities and composed of members of the board of directors, the purpose of which is to supervise the company's accounting, financial reporting, and the audit of the company's accounting statements! ”

"Hmm!" Jessie Chou nodded and said he knew!

Ken continued: "It's actually a reaction to crime, and a fix for the company's internal loopholes!" The emergence and development of the concept of the audit committee can be seen as a response to several fraud and corporate bankruptcy cases that occurred in the United States and Canada at that time, which attracted great public attention. ”

"Fraud cases? Aren't there people monitoring the company? Jessie Chou said with some doubts.

"Ken is talking about the time when it was not perfect!" Zhao Jie said. "But even now that it's perfect, there are quite a few of these incidents. It's just that the method of doing it is more perfect and cunning, making it more difficult for others to notice. ”

Suddenly interrupted by his speech, Ken was a little uncomfortable, and looked at Harvey with his eyes. There was also a hint in his eyes: "Didn't you say that this boss is very good?" Now I like to interrupt people! ”

Harvey didn't answer, but looked away.

"Okay!" Jessie Zhou nodded and didn't look at Zhao Jie, but turned his head to look at Ken, signaling that he could continue.

Harvey expressed frustration at the reaction of the two, and shrugged his shoulders at Ken rather funny, "It's okay guy, they're like that!" Just go on, our boss is always a curious baby. But he can absorb a lot of things quickly and use them directly when it's useful! So you don't have to worry about him forgetting what you said! ”

Ken gathered his spirits, nodded and continued: "Since 1978, the New York Stock Exchange has required all public companies to have an audit committee composed entirely of independent directors. ”

In December 1992, the Canterbury Commission in the United Kingdom signed a report on corporate governance, which recommended that all listed companies in the United Kingdom should have an audit committee. Shortly thereafter, the London Stock Exchange incorporated the establishment of an audit committee into its Code of Best Practice.

"And by that time, in 1998, Heung Kong of the Celestial Empire had also learned from London and incorporated the audit committee into its code of best practice, which meant that from January 1, 1999, all listed companies must include a statement in their interim and annual reports."

"to show that the company has complied with the code of the relevant audit committee, or to explain the reasons for not following the code." Ken said to Jesse Chou.

"Oh, I kind of get it!" Zhou Jiexi nodded, as if he really understood, but in fact, only he knew whether he understood it or not. "But I'm not an internal audit and finance committee, and it sounds a little clear, but what am I doing here?" Jessie Chou continued questioningly.

This would be Harvey planning to say this in person, so he gestured to Ken, cleared his throat and said, "The board of directors is responsible for overseeing internal accounting controls, financial statements, and other financial matters of the company!" ”

"The Audit Committee is a special working body established by the Board of Directors, which is mainly responsible for the communication, supervision and verification of the Company's internal and external audits. The Audit Committee consists of three Directors, two of whom are Independent Non-Executive Directors of the Company and one of whom is an Executive Director. And you're one of the non-executive directors! ”

"Well, I know that! I didn't work for Apple, I just worked as a shareholder representative or something, right? ”

"Yes boss!" Harvey nodded and said, and then he began to say to Jesse Chou: "Your current responsibilities in the board are actually only a few things. The first is to audit and supervise external auditors, whether they are independent and objective and whether the audit procedures are effective! ’

The second is to formulate policies and implement the non-audit services provided by external audit institutions! The third is to review the company's financial information and its disclosure. The fourth is to supervise the company's internal audit system and its implementation. Fifth, we should be responsible for the communication between internal audit and external audit! There is also the review of the company's internal control system and the audit of major related party transactions.

"The main objective of the Audit Committee is to supervise the provision of effective financial reporting and to control, identify and manage the risks that many factors may pose to the company's financial position."

"The risks that companies face involve competition, environmental, financial, legal, operational, regulatory, strategic and jishu. The Audit Committee cannot oversee all of these risks on its own, and it should be up to all parties, including other committees of the Board, to work together. In this regard, I have to say that Apple's Steve Jobs did a really good job! Harvey also seems to be a fan of Joe's gang, but it's his business, not the innovation aspect.

"Moreover, the Audit Committee, as a body of the Board of Directors, primarily focuses the attention of the Board of Directors, senior management, and internal and external auditors on the importance of effective financial reporting and risk management (identification and control of key risks)."

"Of course, it also has an oversight job, and if the CPA finds a major problem during the audit, they can communicate directly with you, the audit committee member. This is also conducive to the timely resolution of major matters and the guarantee of the independence of CPAs. ”

"When the CPA's audit opinion is inconsistent with or in conflict with the opinion of the management authority, and its independence is threatened, the CPA's independent assurance role can be effectively played by communicating with the audit committee and seeking protection."

"The Audit Committee is also responsible for communicating with the internal and external audit departments and integrating the audit resources of internal and external audits. In this way, the effectiveness of the company's internal controls and the reliability of financial reporting can be evaluated independently, impartially and effectively, and reported to the board of directors and the general meeting of shareholders. ”

"It was established to add assurance of quality and reliability to the financial information used by the board of directors and the financial statements issued by the company." Harvey then said to Jesse Chou.

Listening to what several people said, Jessie Zhou also sorted out his thoughts. That is, this thing is easy to say, but sometimes it is not easy to see. But it's not too complicated within Apple, even if it's really complicated, but when the sky falls, there is a high top in front of it, and sometimes it's really not his turn to care.

"Just imagine that as you just said, there are really not many holidays and things in this position. They are the financial director, the head of internal audit, and representatives of external audit are normally present at the meeting. ”

And other board members can decide whether to attend. At that time, in any case, the committee and the external auditors should meet at least once a year in the absence of the executive director to open up some small secrets that only a few people know. ”

"There are still a few people's secrets, and I don't know how many people are spies inside. If he felt something was necessary, he would have told Jobs. Now that he has crossed back and intervened in Apple's internal company, if he doesn't say it, who knows what someone told Jobs at this time, and he didn't say it, the consequences would be unimaginable! Jessie Chou couldn't help but think secretly.

After chatting for a while, they had already walked in front of the building of Apple's headquarters. hung up the identified things, and Jessie Chou and a few others walked in simply. The front desk of the company also saw Jessie Chou and quickly got up to say hello to him.

There was a notice within the company, and they had written down the photos of Jesse Chou and several board members. It's never going to happen that the directors are coming, and they don't know each other.

"Hello Mr. Zhou!" The girl said sweetly to Jessie Chou, she is a blonde and blue-eyed girl, Jessie Chou is looking at the fire, and it is really the front desk of a large international company, this taste and appearance are not ordinary characters. ”

"Please go this way, it's almost time for the meeting to start, almost all the senior management in the company has arrived, and now they are sitting in the conference room!" The girl said with a smile, and pointed at Jesse Zhou with her straight buttocks, and walked in front to lead the way.