In an age when many companies would rather pare down than expand, Tyco International may seem something

of an anachronism. This company was actively acquire others company. However, there is a lack in their corporate governance structure, which in return causes some problems that related to their Board of director, committees and their activities. Based on the letter wrote by one of the director of the company on 3 February 1992, we can extract that the Board of Directors of Tyco International Ltd. does not assess the Chief Executive Officer (CEO) annually and also their own performance. Other than that, the companys schedule never been reviewed by the committees concerned. Thus, we can conclude that the Audit Committee formed does not fulfill its roles to monitor the company activities. This problem become a major attention because of Tyco Company board of directors does not have a formal meeting to decide on all the company assessments and evaluation schedule and standard. This situation might become worst since Board of directors tend to corrupt when there is no proper monitoring systems exist in the company.