A government report is to call on audit committees to adopt a more confrontational approach to management.
The report by Sir Robert Smith, the chairman of engineering company, Weir Group, will demand improved status for audit committees and an increased role in protecting shareholders.
The report, due to be published on Monday was commissioned by the government to improve corporate governance.
A report spokesman said: "If things go wrong, the audit committee also has a role in ensuring that they are put right.
"This can put the committee into an adversarial relationship with both the external auditors and the executive, and audit committees must be ready to accept that role if necessary."