Internal audit and its role in assuring an effective corporate governance implementation: A theoretical analysis.
Main Article Content
Abstract
Corporate governance gained a significant interest form academics and
practitioners in business environment, in the last two decades or so. The
misrepresentation of companies’ financial reports and performance had a sever negative
consequences, not just of what it caused to investors’ funds and employees layoffs but
also to country’s economy in general. As a result, governments and related economic
authorities presented laws and mechanisms (including internal audit) that should prevent
such consequences. This paper aims to analyse theoretically the role of internal audit
function that support and deliver a better corporate governance. It includes also
discussing the auditors function and the audit committee impact and governance over
company’s management.
Article Details
References
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