Internal Audit And Its Role In Improving Corporate Governance Systems
AbstractThe corporate governance implies a cycle that extends from the steering andmonitoring role of the board, to the administrative and operational executives and the role ofinternal and external auditors certification. These roles come from three different levels ofgovernance. Efficiency level can impact another, but also governance throughout theorganization. In this sense, the system includes all activities, from monitoring, operation andcontrol to the processes and activities to meet the needs of different stakeholders.Implementing a system of corporate governance involves the basic principles leading torelations between different participants, to define responsibilities and ensure the correctoperation of the decision making process. A well-based information system is essential foroptimal functioning of organizations, but also for their future development.
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Bibliographic InfoArticle provided by Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia in its journal Annales Universitatis Apulensis Series Oeconomica.
Volume (Year): 1 (2012)
Issue (Month): 14 ()
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corporate governance; internal audit; audit committee; corporate control;
Find related papers by JEL classification:
- M14 - Business Administration and Business Economics; Marketing; Accounting - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
- M42 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Auditing
- O16 - Economic Development, Technological Change, and Growth - - Economic Development - - - Financial Markets; Saving and Capital Investment; Corporate Finance and Governance
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