The Relationship Between Audit Committees and Internal Audit Function: Eyidence from UK

• Autorzy: Agnieszka Herdan
• Języki publikacji: EN

Abstrakty

EN

One of the most important elements of corporate govemance is strong intemal control. Intemal control includes the responsibilities of an audit committee in overseeing the financial reporting process, monitoring the choice of accounting policies and principles, monitoring intemal control processes, and overseeing the hiring and performance of extemal auditors. The aim and objective of this report is to examine the relationship of audit committees and intemal audit fiinctions within financial institutions listed on London Stock Exchange. Also the compliance with the Combined Code 2003 will be analyzed.(original abstract)

Słowa kluczowe

EN

Internal audit; Audit committee

PL

Audyt wewnętrzny; Komitet audytu

• Czasopismo: Zeszyty Naukowe Uniwersytetu Szczecińskiego. Finanse, Rynki Finansowe, Ubezpieczenia
• Rocznik: 2008
• Numer: nr 14
• Strony: 299--309

Twórcy

autor

Agnieszka Herdan

• Uniwersytet Jagielloński w Krakowie

Bibliografia

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