These words also shined before Jessie Chou's words. It seems that Jobs really listened to what he said. After this, it is really simple for him to do it.

"However, sometimes this is not a good job!" Which partner Harvey brought, said to Jesse Chou.

"Oh" Jessie Chou looked at Harvey and this man questioningly. Obviously I think this girl is a small character, he almost doesn't even remember his name. Like in the previous life, when Jessie Chou went out to work, she basically didn't remember your name when she met some bosses. Just call it ‘Hey, or that person, there is something else that is you, that. . . "Wait for some of the dragon suits.

"This is just some unexpected situation, but there are a lot of people staring at Apple for the complicated relationship within Apple, so you don't have to worry about these at all!" Harvey said comfortingly.

Jessie Chou frowned slightly, and she felt a little worried. "This matter, you talk about it, I don't know how it is!"

"Okay!" Harvey shrugged and followed his footsteps. "Ken, come and explain to the boss!" said to the middle-aged man with a little fat and belly, and a little bit in front of his head, to the partner next to him.

Ken nodded and said to Jesse Zhou: "According to the definition of the Sarbanes-Oxley Act in the United States. The audit committee refers to the board of directors, a professional committee mainly composed of non-executive directors. The audit committee refers to the issuer. A committee (or an equivalent group) initiated by the board of directors of a securities company and composed of board members, whose purpose is to supervise the company's accounting, financial reports, and audit of the company's accounting statements!"

"Yeah!" Jessie Chou nodded and said she knew it!

Ken went on to say: "It is actually a response to crimes and the improvement of the company's internal loopholes! The emergence and development of the audit committee concept can be regarded as a response to what happened in the United States and Canada at that time. Several cases of fraud and company bankruptcy cases that have aroused high public concern."

"Fraud cases? Isn't there someone who monitors the company?" Zhou Jiexi said questionably.

"Ken said that it was not perfect before!" Zhao Jie said. "But even if it is now perfect, there are many such incidents. It's just that the methods are more perfect and cunning, making it more difficult for others to detect."

Suddenly interrupted his speech, Ken was a little uncomfortable, and looked at Harvey with his eyes. The meaning in his eyes is still clear: "Don't you say that this boss is very good? Now I like to interrupt others!"

Harvey didn't answer, but turned away.

"Okay!" Jessie Chou nodded and didn't look at Zhao Jie, but turned to look at Ken, indicating that he can go on.

Harvey expressed helplessness to the reaction of the two, shrugging his shoulders at Ken in a funny way, "It's okay buddy, they are like this! Just go on, our boss is always a curious baby. But he can. Quickly absorb a lot of things, and use them directly when they are useful! So you don't have to worry about him forgetting what you said!"

Ken cleaned up his spirit, nodded and continued: "Since 1978, the New York Stock Exchange has required all listed companies to have an audit committee composed entirely of independent directors."

"In December 1992, the Canterbury Committee of the United Kingdom signed a report on corporate governance, which recommended that all UK listed companies should establish an audit committee. Soon after that, the London Stock Exchange will establish an audit committee to include Its "best application code".

"At that time, in 1998, Heung Kong of the Celestial Kingdom also learned this system from London, and also included the audit committee in its best practice code. This means that from January 1, 1999, all listings The company must include a statement in both the interim report and the annual report."

"It is used to explain that the company has followed the rules of the audit committee, or explain the reasons for not following the rules." Ken said to Zhou Jiexi.

"Oh, I understand a little bit!" Zhou Jiexi nodded, as if he really understood it, but in fact, only he knew it. "But I am not the internal audit and finance committee of the company. Although it sounds a bit clear, what on earth do I want to do?" Zhou Jiexi continued questioningly.

This would be Harvey intending to speak this personally, so he gestured to Ken, cleared his throat and said: "The board of directors is responsible for internal accounting control, financial statements and other financial matters of the company. Implement supervision!"

"The audit committee is a special work organization 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 The first directors are executive directors. And you are one of the non-executive directors!"

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

"Yes, boss!" Harvey nodded and said, and then he began to say to Zhou Jiexi: "Your current responsibilities within the board of directors are actually only a few of them. One is'review and supervise external audits.' Organizations, do they have an independent 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. Five is to be responsible for the communication between internal audit and external audit! There is also a review of the company's internal control system to audit major related transactions.

"The main goal of the audit committee is to supervise the provision of effective financial reports, and to control, identify and manage many factors that may bring risks to the company's financial status."

"The risks faced by the company involve competition, environment, finance, law, operations, supervision, strategy and technology. The audit committee itself cannot supervise all these risks. All parties (including other committees of the board of directors) should work together. Here On the one hand, I have to say that Apple’s Jobs is really great!” Harvey seems to be a fan of Joe’s gang, but it’s his business, not innovation.

"Moreover, as an institution of the board of directors, the audit committee mainly makes the board of directors, senior managers and internal and external auditors pay attention to the importance of effective financial reporting and risk management (identification and control of key risks)."

"Of course, it also has a job of supervision. If a certified public accountant discovers a major problem during the audit process, they can directly communicate with you, the person on the audit committee. This is also conducive to the timely resolution of major issues and the guarantee of registration. Independence of accountants."

"When the audit opinions of the certified public accountants are inconsistent or conflict with the opinions of the management authority, and their independence is threatened, communicating with the audit committee and seeking protection can effectively play the role of independent certification of certified public accountants."

"The audit committee is also responsible for communicating with internal and external auditing departments, integrating internal and external auditing audit resources. In this way, it can independently, impartially and effectively evaluate the company's internal, control effectiveness and financial reporting reliability, and report to the board of directors and shareholders. Conference report."

"This is how it was established to increase the quality and reliability of the financial information used by the board of directors and the financial statements issued by the company." Harvey then said to Zhou Jiexi.

After hearing a few people say so much, Zhou Jiexi also sorted out her thoughts. That is, this thing is easy to say, but sometimes it is easy to not see. But within Apple, it won’t be too complicated. Even if it’s really complicated, but the sky falls and there is a tall top in front, sometimes it’s really not his turn to take care of it.

"Just imagine, as you just said, there are really not many holidays and things for this position. They are the financial directors, the head of internal audit, and representatives of external audits usually should attend the meeting."

"The other board members can also decide whether to attend. At that time, in any case, the committee and the external auditors should meet at least once a year without the executive director present to open up some little secrets that a few people know."

"There are still a few people's secrets. I don't know how many spies are there anymore. If he thinks something is necessary, he will tell Jobs. Now he has traveled back and intervened inside Apple. If you don't say it, who knows something someone told Jobs at this time, but he didn't say it, then the consequences would be unimaginable!" Jessie Chou couldn't help but secretly thought.

After a few people chatted for a while, they had already walked in front of the Apple headquarters building. Hanging up the identification items, Zhou Jiexi and a few people walked in because they were all simple. The front desk of the company also saw Jiexi Zhou and quickly got up and greeted him.

A notice was issued inside the company, and they all took down photos of Zhou Jiexi and several board members. It will never happen that the directors come, but they don't know things come out.

"Hello Mr. Zhou!" The girl said sweetly to Jessie Zhou. She was a blonde and blue-eyed girl. Jiexi Zhou was looking at the fire. She was indeed the front desk of a large international company. This taste and appearance. It's an extraordinary character. "

"Please come here. The time before the start of the meeting is almost up. Almost all the senior executives in the company have arrived. Now they are sitting in the meeting room!" The girl said with a smile, and she faced Zhou Jiexi with her straight buttocks. Go ahead and lead the way.