The role of internal audit in corporate governance & management.

The role of internal audit in corporate governance & management.

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LF/952970370/R
English
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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 thechief 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.
LF/952970370/R

Data sheet

Name of the Author
Barry J.
Cooper
Leung
Peter Temple
Philomena
Robertson
Language
English
ISBN
9780864593047
Release date
2003

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The role of internal audit in corporate governance & management.

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 ...

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