[Verse 1] When companies need their books reviewed clean The audit committee takes the scene They guard the gate with careful eyes To keep the process free from lies Selecting auditors who qualify Independence is their battle cry [Chorus] S-I-M keeps the audit strong Select, Independent, Monitor all along Choose the right firm to do the test Keep them independent from the rest Manage the process start to end On audit committees we depend [Verse 2] No consulting deals that blur the line No family ties or financial bind The auditor must stand apart With professional skeptic heart Committee checks for conflicts deep These boundaries they always keep [Chorus] S-I-M keeps the audit strong Select, Independent, Monitor all along Choose the right firm to do the test Keep them independent from the rest Manage the process start to end On audit committees we depend [Bridge] Scope and timing they define Fee negotiations by design Review the findings as they come Question everything until it's done Management letters they receive Making sure there's no reprieve [Verse 3] Annual rotation keeps it fresh New perspectives in the mesh Pre-approval for all services Maintaining professional purposes Communication flows both ways Through all the audit's working days [Final Chorus] S-I-M keeps the audit strong Select, Independent, Monitor all along Choose the right firm to do the test Keep them independent from the rest Manage the process start to end On audit committees we depend [Outro] Oversight protects us all When audit committees heed the call
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