I am guessing it refers to a reporting line. It is French for "attached". It is common for Audit to report to the Audit Committee or Board, but there can be a "dual reporting" structure - one for administrative with input from the Audit Committee or Board for salary, bonus, etc. and the other direct to the Audit Committee or Board for independence of audit results, issues uncovered, etc.
Last edited by kaybee; 07/27/04 10:36 PM.