Executive Compensation: It Pays to Review
Executive compensation is a perennially hot topic. The SEC requires “clear, concise and understandable disclosure about compensation paid to CEOs, CFOs and certain other high-ranking executive officers of public companies.” While such disclosure provides transparency, it also reveals new causes for shareholder and employee concern: Why is the CEO getting a huge bonus though company performance is down? Such concerns create risks to the enterprise and call for attention from internal audit.
Examine the issues around executive compensation by downloading the February 2017 issue of Tone at the Top and sharing it with your audit committee and senior management.
February 2017 Tone at the Top