The role of internal audit in corporate governance &...

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Business & Economics - Accounting
The role of internal audit in corporate...

The role of internal audit in corporate governance & management.

Name: The role of internal audit in corporate governance & management.
ISBN: 9780864593047

Cooper, Barry J., Leung, Philomena, Robertson, Peter Temple

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This research report is based on a study undertaken in Australia, and aims to evaluate the role of internal audit in corporate governance and management. It identifies the accountability structures and objectives of internal audit, considers the nature of internal audit functions and the extent of application of The Institute of Internal Auditors Standards of Professional Practice, reviews the relationships of the chief audit executives (CAEs) and assesses the nature of financial report risks and other issues covered by internal auditors. The research findings include a diversity of accountability structures for CAEs and a range of internal audit activities, with the application of the IIA Standards being in need of improvement. In conclusion, the researchers make recommendations for improvements in practice to be considered by The Institute of Internal Auditors and other regulating and governing bodies.

Kateqoriyalar:

Business & Economics - Accounting

İl:

2003

Nəşriyyat:

RMIT Publishing

Dil:

english

Səhifələr:

120

ISBN 10:

086459304X