Journal metrics. Atmospheric Chemistry and Physics (ACP) is an international scientific journal dedicated to the publication and public discussion of high-quality studies investigating the Earth's atmosphere and the underlying chemical and physical processes.
Audit trail records can contain different types of information, depending on the events audited and the auditing options set. The partial list in the following section shows columns that always appear in the audit trail: if the data they represent is available, then that data populates the corresponding column.
To ensure its effective performance, the Audit Committee needs to clearly set forth its composition, qualifications of its members, meeting regulations, duties and responsibilities of itself and towards the internal auditor and external auditor, and its communication with the Board of Directors.2) Responsibilities of the Audit Committee The Audit Committee is responsible to the Board of Directors according to the duties and responsibilities assigned by the Board of Directors, while the responsibilities for all activities of the company towards third persons are still vested in the entire Board of Directors.