The Center for Audit Quality, or CAQ, has released a lighthearted video giving an accessible explanation of the role of an audit committee within a publicly traded company. The CAQ is a nonprofit group whose members are US accounting firms. The video, part of a series the CAQ has been issuing in recent months, aims to help de-mystify the financial reporting process for retail investors. The video is professionally done, with humorous touches throughout. You can find the video on the website of the CAQ: http://www.caqforinvestors.org/