Why is audit committee reporting an important part of the transparency process? Learn more from Barbara Duganier, audit committee chair at Buckeye Partners, LP and MRC Global Inc. and audit committee member at Noble Energy, Inc. "Clear articulation of what the audit committee is focused on is critical," she says.

For more information on audit committee reporting, see the Audit Committee Transparency Barometer, published jointly by the Center for Audit Quality and Audit Analytics. The annual publication presents results from a comprehensive analysis of audit committee disclosures in proxy statements and measures the robustness of those disclosures among S&P Composite 1500 companies. It is available here: https://www.thecaq.org/archive-audit-committee-transparency-barometer

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