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The role of audit and internal control in efficient corporate governance

The role of audit and internal control in efficient corporate governance

Herdan, Agnieszka ORCID: 0000-0002-6514-2021 (2007) The role of audit and internal control in efficient corporate governance. Zeszyty Naukowe Uniwersytetu Szczecinskiego, Prace Instytutu Ekonomiki i Organizacji Przedsiebiorstw / Scientific Journal of the University of Szczecin, Institute of Economics and Organization of Enterprises, 50 (455). pp. 419-426. ISSN 1640-6818 (Print), 1232-5821 (Online)

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Abstract

Corporate governance is the process of supervision and control intended to ensure that the company's management acts in accordance with the interests of shareholders. The recent corporate scandals such as Enron, WorldCom or Parmalat shows that this process is not working efficiently and infomiation disclosed by companies are unreliable. The system of corporate governance contains many elements. Some of them are internal control, internal audit and external audit. The aim of the paper is to review the role of these three elements in enhancing the efficiency of corporate governance.

Item Type: Article
Uncontrolled Keywords: Corporate governance, Internal Control, Internal Audit
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Faculty / Department / Research Group: Faculty of Business
Faculty of Business > Department of Accounting & Finance
Last Modified: 21 Jan 2019 10:27
Selected for GREAT 2016: None
Selected for GREAT 2017: None
Selected for GREAT 2018: None
Selected for GREAT 2019: None
URI: http://gala.gre.ac.uk/id/eprint/22329

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