This paper deals with the development of corporate governance in companies in the Czech Republic and Great Britain in 2012-2013. Aim of this paper is not only to become familiar with the basic regulations of the issue, but also draw attention to the state of corporate governance in the area of...

Through this paper the authors are trying to highlight the strategic role that internal audit function holds in increasing the efficiency of corporate governance. The research starts with a comprehensive approach to internal audit and internal control, our intention being to identify synergies...

Starting from the expression that the financial performance of the company is incomplete if it does not consider the risk taken to achieve this performance which appears in a different way of administration - governance that controls and evaluate the performance, meet stakeholders, contributing...

В статье рассматривается необходимость внедрения риск-ориентированного внутреннего аудита банка как механизма повышения качества корпоративного управления.

This study aims to find out the current internal audit practices of listed construction companies in Malaysia is in compliance with newly released International Professional Practice Framework (IPPF) standards. IPPF standards were recently updated in January 2009 and there are drastic changes...

Businesses and organizations are in constant confrontation with improving their performance in an environment that provides them with all the guarantees. This improvement is increasingly sought through a decentralization of decision making to ensure appropriateness. In these circumstances, the...

Internal audit has become an essential component in the structure of a modern company, providing greater efficiency through a more adequate human and material resources and a better coordination between different departments of a company. Ensuring that the company meets the standards of...

Previous studies on companies listed on the Bucharest Stock Exchange (BSE) revealed that most of these entities do not meet the new corporate governance requirements about independent directors, Audit Committee members and the general recommendations of transparency. Companies that apply a lower...

Purpose – The purpose of this paper is to provide insights into the current roles and responsibilities of the internal audit (IA) function and the factors perceived to be necessary to ensure its effectiveness. The current performance evaluation practices of IA are also examined....

Market regulators, commissions and accountancy bodies have recommended the establishment of audit committees as an important step in improving corporate governance. In 2002, the Kenya Capital Markets Authority required all listed companies to establish audit committees. This study examined: 1)...