Charges: The Audit Committee shall:
- Review and evaluate internal audit reports and follow-up reports.
- Recommend to the Board independent certified public accountants to audit the financial books and records of the NSHE and review and evaluate the reports of such independent certified public accountants.
- Formulate and make recommendations to the Board policies necessary for the enforcement of sound accounting and auditing practices.
- Evaluate and make recommendations on internal controls.
- Make such recommendations, as it deems necessary, for the correction of deficiencies in management practices discovered by audit reports.