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The relationship between the Audit Committee and the Internal Audit Function: Evidence from UK

The relationship between the Audit Committee and the Internal Audit Function: Evidence from UK

Herdan, Agnieszka ORCID: 0000-0002-6514-2021 (2008) The relationship between the Audit Committee and the Internal Audit Function: Evidence from UK. Zeszyty Naukowe Uniwersytetu Szczecinskiego / The Scientific Journal of University of Szczecin, 520 (14). pp. 299-309. ISSN 1640-6918 (Print), 1733-2842 (Online)

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Abstract

One of the most important elements of corporate govemance is strong internal control. Internal control includes the responsibilities of an audit committee in overseeing the financial reporting process, monitoring the choice of accounting policies and principles, monitoring internal control processes, and overseeing the hiring and performance of extemal auditors. The aim and objective of this report is to examine the relationship of audit committees and internal audit functions within financial institutions listed on London Stock Exchange. Compliance with the Combined Code 2003 will also be analysed.

Item Type: Article
Uncontrolled Keywords: Internal Audit, Audit Committees, Corporate Governance
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: 18 Jan 2019 17:13
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/22330

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