Audit committee
label: Audit Committee @de

Concept
type: Class

has broader
comment: Broader concepts are typically rendered as parents in a concept hierarchy (tree).
sub property of: Transitive
definition: Relates a concept to a concept that is more general in meaning.

has exact match
comment: skos:exactMatch is disjoint with each of the properties skos:broadMatch and skos:relatedMatch.
sub property of: closeMatch
definition: skos:exactMatch is used to link two concepts, indicating a high degree of confidence that the concepts can be used interchangeably across a wide range of information retrieval applications. skos:exactMatch is a transitive property, and is a sub-property of skos:closeMatch.

is in scheme
definition: Relates a resource (for example a concept) to a concept scheme in which it is included.

has narrower match
sub property of: narrower
sub property of: mappingRelation
definition: skos:narrowMatch is used to state a hierarchical mapping link between two conceptual resources in different concept schemes.

preferred label
comment: skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise disjoint properties.
comment: The range of skos:prefLabel is the class of RDF plain literals.
comment: A resource has no more than one value of skos:prefLabel per language tag.
sub property of: label
definition: The preferred lexical label for a resource, in a given language.

has related
comment: skos:related is disjoint with skos:broaderTransitive
sub property of: semanticRelation
definition: Relates a concept to a concept with which there is an associative semantic relationship.

audit committee
label: Audit Committee @de

Descriptor
type: Class

STW Thesaurus for Economics
type: Dataset
type: ConceptScheme
label: Standard-Thesaurus Wirtschaft @de

Supervisory board
type: Descriptor
type: Concept
label: Aufsichtsrat @de
narrower: Audit committee

Internal auditing
type: Concept
type: Descriptor
label: Interne Revision @de
label: Innenrevision @de
label: Interne Betriebsprüfung @de
label: Internal audit
related: Audit committee

Financial statement audit
type: Descriptor
type: Concept
label: Jahresabschlußprüfung @de
label: Abschlußprüfung @de
label: Jahresabschlussprüfung @de
label: Abschlussprüfung @de
related: Audit committee

Compliance management
type: Descriptor
type: Concept
label: Compliance-Management @de
related: Audit committee

Sarbanes-Oxley Act
type: Descriptor
type: Concept
label: IKS (Internes Kontrollsystem) @de
label: Internes Kontrollsystem @de
label: Internal control
label: COSO-Modell @de
related: Audit committee

Audit committee
type: Descriptor
type: Concept
is part of: STW Thesaurus for Economics
gvkppn: 527524611
label: Prüfungsausschuss des Aufsichtsrats @de
broader: Internal audit and management control
broader: Supervisory board
is in scheme: STW Thesaurus for Economics
has narrower match: Corporate Audit Committee
related: Financial statement audit
related: Sarbanes-Oxley Act
related: Internal auditing
related: Compliance management

Internal audit and management control
type: Concept
type: Thsys
label: B.03.02.03 Interne Revision und Controlling @de
label: Interne Revision und Controlling @de
label: B.03.02.03 Internal audit and management control
narrower: Audit committee
notation: B.03.02.03

Corporate Audit Committee
label: Bilanzprüfungsausschuss @de
label: Audit Committee @de
broad match: Audit committee