Après le scandale Enron, je peux dire que la première est la clarté du mandat et l'indépendance du comité, ce qui veut dire comment il agit, comment on voit qu'il agit, comment il obtient ses informations et comment il prend ses décisions.
In the post-Enron environment, I would have to say that the first one is clarity of mandate and the independence of the committee, including how it acts, how it is seen to act, how it gets its information and how it makes its decisions.