In this study we tried to explore the idea of the independence of internal audit committee, independence of finance and accounting departments and the corporate charter followed by the board of directors of an organization and how they protect existing and prospective investors. A multiple...

Internal audit has generated little interest among French researchers. The debate on Corporate Governance and the laws which have been voted with the aim of restoring the investors' confidence has had an impact on the mission and the practices of audits. This article presents the theoretical...

The paper discusses the policy implications of the Wirecard scandal. The study finds that all lines of defense against corporate fraud, including internal control systems, external audits, the oversight bodies for financial reporting and auditing and the market supervisor, contributed to the...