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Among the many responsibilities of an audit committee, overseeing the function of internal audit can be among the more challenging and complex. New York Stock Exchange (NYSE)-listed companies must include, and many companies generally do include, oversight of the internal audit function as one of the responsibilities of the audit committee. As a result, it is common for an internal audit function to be required and the scope of that function subject to the oversight of the audit committee. From a governance perspective, what is the mission of internal audit?
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Biometrics and the Fifth Amendment: A New Frontier
By Jonathan S. Feld, Jason Ross and Amelia Marquis
When used for work, mobile devices routinely contain employers’ proprietary and confidential data. The struggle between Government requests for access to such data and constitutional protections — including the Government’s ability to compel the turnover of biometric “keys” to unlock mobile devices — create areas of concern.
When Is a Promise Enough?: Contractual Duties and Insider Trading
By Telemachus P. Kasulis
Two criminal appeals before the Second Circuit require the Court of Appeals to decide whether the violation of a fiduciary relationship is required to create insider trading liability or if a breach of contract is sufficient.
Second Circuit Upholds Title 18 Insider-Trading Conviction Where Title 15 Elements Not Established
By Matthew D. Feil and Andrew M. Serrao
Will Prosecutors Take Advantage?
The recent decision in United States v. Blaszczak may signal a change in how prosecutors in the Second Circuit, and perhaps in other jurisdictions, pursue insider-trading cases.
By ssalkin
Former Barbados Government Official Convicted on U.S. Money Laundering Charges Following Insurance Company of Barbados FCPA Settlement
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