Executive Compensation Audit Work Program

This tool contains two sample work programs that provide general steps organizations can use during the executive compensation process.

Questions to consider in these programs include: Who makes the decisions about executive compensation? Is there a compensation committee of the board of directors composed of independent directors? How does the company verify that the members are independent? What are the qualifications of its members? Do the members understand financial issues and/or have a financial background? Does the compensation committee have a charter? Does it specify composition, purpose and operating guidelines for the committee?