The major representative of stockholders ensures that the organization is run according to the organization's charter and that there is proper accountability
Management
Manage the organization effectively, provide accurate and timely reports to shareholders and other stakeholders
Audit Committees of the Board of Directors
Provide oversight of the internal and external audit function and the process of preparing the annual financial statements as well public reports on internal control
Regulators
Set accounting and auditing standards dictating underlying financial reporting and auditing concepts, set the expectations of audit quality and accounting quality
