The Relationship between the Audit Committee and the Internal Audit Function: Evidence from UK

• Autorzy: Agnieszka Herdan
• Języki publikacji: EN

Abstrakty

EN

A strong internal control is one of the essential elements of the corporate supervision. It is carried out through the responsibility and tasks of audit committees in the processes of controling financial statements, accounting principles, internal processes and supervising the work of external auditors. The purpose of presented article is to examine relationship between the audit committee and carring out the function of the internal audit at companies listed on the London Stock Exchange. A compatibility with the principles of combined Code 2003 will also be analysed. (original abstract)

Celem artykułu jest zbadanie zależności między komitetami audytorów i sprawowaniem funkcji audytu wewnętrznego w instytucjach notowanych na Londyńskiej Giełdzie Papierów Wartościowych. Analizowana będzie również zgodność z zasadami Combined Code 2003. (skróc. oryg. streszcz.)

Słowa kluczowe

EN

Corporate governance; Internal audit; Internal control; Audit committee

PL

Ład korporacyjny; Audyt wewnętrzny; Kontrola wewnętrzna; Komitet audytu

• Czasopismo: Studia i Prace Uniwersytetu Ekonomicznego w Krakowie
• Rocznik: 2008
• Numer: nr 1, t. 1
• Strony: 446--455

Twórcy

autor

Agnieszka Herdan

Bibliografia

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