Ấn phẩm:
Role of internal audit for corporate governance
Tóm tắt
Currently, enterprises have more and more a full, correct, and clearer awareness of the importance of corporate governance for the development of their units. Good corporate governance is the foundation to help enterprises do business effectively, create the faith of the investors and the public, and improve access to capital, thereby bringing the highest benefits to investors and stakeholders. From a macro perspective, good corporate governance will reduce the cost of capital, strengthen and stabilize the financial market for economic development. Internal audit is a function established within an organization to evaluate and improve the effectiveness of risk management, internal control, and governance processes. Thus, there is a close relationship between internal audit and corporate governance, in which internal audit has a supporting effect that enhances the strength and effectiveness of corporate governance. Within the scope of this article, the author will analyze in depth the role of internal audit in enhancing the strength and effectiveness of corporate governance.
Mô tả
Tác giả
Phi Thi Kieu Anh PhD
Tác giả khác
Người hướng dẫn
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Nhà xuất bản
Học viện Tài chính
Năm xuất bản
2023
ISSN tạp chí
Nhan đề tập
Từ khóa chủ đề
Internal audit , Corporate governance , Internal control , OECD principles of corporate governance , Internal auditor
Địa chỉ truy cập
Vui lòng sử dụng ứng dụng DRM AOF để đọc tài liệu số
