| Autor: Piotr Bednarek | 49 |
Strony: 49-57
pełen tekst
ROLE OF THE AUDIT COMMITTEE IN CREATING EFFECTIVE GOVERNANCE
Summary
In this paper author presents that internal audit function can have important role in promoting effective corporate governance. Internal auditors, who follow the standards of professional practice in internal auditing, still have infl uence on the internal audit function goals set in the audit charter. Both advantageous position within organization and the nature of work enables internal auditor to promote effective corporate governance. Changing the scope of internal auditor work by including monitoring quality of corporate governance and better cooperation with external auditors can be of great importance.
pełen tekstROLE OF THE AUDIT COMMITTEE IN CREATING EFFECTIVE GOVERNANCE
Summary
In this paper author presents that internal audit function can have important role in promoting effective corporate governance. Internal auditors, who follow the standards of professional practice in internal auditing, still have infl uence on the internal audit function goals set in the audit charter. Both advantageous position within organization and the nature of work enables internal auditor to promote effective corporate governance. Changing the scope of internal auditor work by including monitoring quality of corporate governance and better cooperation with external auditors can be of great importance.