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Self-Perception of the Internal Audit Function Within the Corporate Governance System -- Empirical Evidence for the European Union

2017
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Release : 2017
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Book Synopsis Self-Perception of the Internal Audit Function Within the Corporate Governance System -- Empirical Evidence for the European Union by : Marc Eulerich

Download or read book Self-Perception of the Internal Audit Function Within the Corporate Governance System -- Empirical Evidence for the European Union written by Marc Eulerich. This book was released on 2017. Available in PDF, EPUB and Kindle. Book excerpt: Internal audit (IA) is theoretically considered a key element of modern corporate governance. Surprisingly, the existing knowledge on IA and its relation to the internal corporate governance structure is miscellaneous and rare. Consequently, empirical findings on the internal audit function (IAF) within companies' corporate governance framework in the European Union (EU) are scarce. Due to this, the objective of our empirical analysis is to draw conclusions on the structural and process organization of the IAF within the overall corporate governance structure and the IAF's cooperation with the audit committee (AC). Based on data from 3,294 responses from the 2010 Common Body of Knowledge (CBOK) study on 26 EU-member states conducting structural equation modeling we find that IA is an important mechanism of corporate governance structures. IA creates “value added” for the company either within the meaning of revealing problems and grievances or in the sense of precautionary measures. It is a powerful element for management supervision in the one and two tier system.

The Role of Internal Audit in Corporate Governance in Europe

2007-03-12 Auditing, Internal
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Release : 2007-03-12
Genre : Auditing, Internal
Kind : eBook
Book Rating : 569/5 ( reviews)

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Book Synopsis The Role of Internal Audit in Corporate Governance in Europe by : European Confederation of Institutes of Internal Auditing (ECIIA)

Download or read book The Role of Internal Audit in Corporate Governance in Europe written by European Confederation of Institutes of Internal Auditing (ECIIA). This book was released on 2007-03-12. Available in PDF, EPUB and Kindle. Book excerpt: Based on a survey between all national Institutes of Internal Auditing in Europe this book shows a widespread picture of European Corporate Governance activities and Internal Audit: - Specific questions regarding the current involvement of Internal Audit in Corporate Governance aspects; - the State of the art of Internal Audit: position, scope and quality management; - Focal points for improving the role of Internal Audit in Corporate Governance in Europe. All insights of the book are concentrated on European companies and offer European solutions for Internal Auditing. They are empirically founded and written in a clear and direct way for practical use. This is the first work for the European profession of Internal Audit that formulates eight focal points for improving the role of Internal Audit in Corporate Governance in Europe. The book shows how Internal Audit can fundamentally strengthen good Corporate Governance.

Internal Auditors' Contribution to Good Corporate Governance. An Empirical Analysis for the One-Tier Governance System with a Focus on the Relationship Between Internal Audit Function and Audit Committee

2017
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Release : 2017
Genre :
Kind : eBook
Book Rating : /5 ( reviews)

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Book Synopsis Internal Auditors' Contribution to Good Corporate Governance. An Empirical Analysis for the One-Tier Governance System with a Focus on the Relationship Between Internal Audit Function and Audit Committee by : Marc Eulerich

Download or read book Internal Auditors' Contribution to Good Corporate Governance. An Empirical Analysis for the One-Tier Governance System with a Focus on the Relationship Between Internal Audit Function and Audit Committee written by Marc Eulerich. This book was released on 2017. Available in PDF, EPUB and Kindle. Book excerpt: The effectiveness and efficiency of the internal corporate governance structure depends on different governance bodies within the organization. As crucial parts of good governance they provide constituting, monitoring and controlling tasks concerning the risk management and internal control system. Hence, these corporate governance mechanisms include the internal control function (IAF) resp. the members of the internal auditing (IA) and the audit committee (AC) that supervise the risk management and internal control system. Our study explores empirically what internal auditors perceive as the IAF's contribution to these aspects of corporate governance. Based on a dataset of 550 responses from U.S. internal auditors, our results suggest that IA's self-perception is characterized as a central element of the governance structure. A significant interaction between the IAF and the AC is positively linked with the efficiency and effectiveness of the governance processes, internal controls and risk management.

Banking Internal Auditing in Europe

2009 Auditing, Internal
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Release : 2009
Genre : Auditing, Internal
Kind : eBook
Book Rating : 377/5 ( reviews)

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Book Synopsis Banking Internal Auditing in Europe by : European Confederation of Institutes of Internal Auditing

Download or read book Banking Internal Auditing in Europe written by European Confederation of Institutes of Internal Auditing. This book was released on 2009. Available in PDF, EPUB and Kindle. Book excerpt:

Common Body of Knowledge in Internal Auditing

2009 Auditing, Internal
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Release : 2009
Genre : Auditing, Internal
Kind : eBook
Book Rating : 360/5 ( reviews)

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Book Synopsis Common Body of Knowledge in Internal Auditing by : Marco Allegrini

Download or read book Common Body of Knowledge in Internal Auditing written by Marco Allegrini. This book was released on 2009. Available in PDF, EPUB and Kindle. Book excerpt:

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