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The Role of Internal Audit in the Corporate Governance Process

Author

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  • Raluca Oana Ivan

Abstract

The recent years brought a recognition on the importance of corporate governance in ensuring a quality of the financial statements and detecting fraud. The internal audit is a monitoring tool for the management thus is an important piece of the corporate governance mechanism. The objective of this paper is to examine on how the internal audit function can ensure a good corporate governance. Detailing we try to establish to what extent the internal audit serve as resource for the three parties involved in the corporate governance process.

Suggested Citation

  • Raluca Oana Ivan, 2012. "The Role of Internal Audit in the Corporate Governance Process," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 4(3-4), pages 110-116, September.
    • Handle: RePEc:khe:journl:v:4:y:2012:i:3:4:p:110-116
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    More about this item

    Keywords

    Corporate governance; internal audit; audit committee; corporate governance code; OECD;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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