This tool shares questions to consider when auditing the executive compensation process. The main focus areas include: establishing effective compensation and benefit plans, risks affecting executive compensation, and auditing executive compensation.

Sample questions to consider include: How are board and executive compensation and benefits plans determined? How are compensation and benefits plans re-evaluated with significant market fluctuations? What are the positive and negative components of utilizing employment contracts? What are the effects of the enhanced SEC compensation disclosure requirements and the compensation components of the Dodd-Frank Wall Street Reform Act?