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

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

Herdan, Agnieszka ORCID: 0000-0002-6514-2021 (2008) The relationship between the Audit Committee and the Internal Audit: Evidence from the UK. Studia i Prace Uniwersytetu Ekonomicznego w Krakowie / The Scientific Journal of The University of Economics in Krakow, 1 (1). pp. 446-455. ISSN 0208-7944

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Abstract

A strong internal control is one of the essential elements of the corporate supervision. It is carried out through the responsibility and tasks of audit committees in the processes of controling financial statements, accounting principles, internal processes and supervising the work of external auditors. The purpose of presented article is to examine relationship between the audit committee and carring out the function of the internal audit at companies listed on the London Stock Exchange. A compatibility with the principles of combined Code 2003 will also be analysed.

Item Type: Article
Uncontrolled Keywords: audit committee, internal audit, 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
Related URLs:
Last Modified: 15 Dec 2018 03:54
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/22338

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