Internal Audit - Pillar of Corporate Governance
AbstractCorporate governance represents the system through which a company is being controlled and managed. In defining of this concept, works on the idea overall performance of the company is based on the theory of interest holders. The paper concerns about the relationship between corporate governance and internal audit, focusing on the role of internal audit within the economic entity, and thus in corporate governance, knowing that the value of a company maximizes in the extent to which managers succeed to identify and harmonize the conflicts of interest between the social partners of the firm, especially between shareholders and managers.
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Bibliographic InfoArticle provided by Ovidius University of Constantza, Faculty of Economic Sciences in its journal Ovidius University Annals, Economic Sciences Series.
Volume (Year): XI (2011)
Issue (Month): 1 (May)
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Web page: http://www.univ-ovidius.ro/facultatea-de-stiinte-economice
More information through EDIRC
internal audit; corporate finance; corporate governance; internal control; risk management.;
Find related papers by JEL classification:
- G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
- G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance
- M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
- M42 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Auditing
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