The Role of Internal Audit in Corporate Governance in Europe

The Role of Internal Audit in Corporate Governance in Europe
Author: European Confederation of Institutes of Internal Auditing (ECIIA)
Publisher: Erich Schmidt Verlag GmbH & Co KG
Total Pages: 144
Release: 2007-03-12
Genre: Auditing, Internal
ISBN: 9783503100569

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.

Corporate Governance in Central Europe and Russia

Corporate Governance in Central Europe and Russia
Author: Maria Aluchna
Publisher: Springer Nature
Total Pages: 286
Release: 2020-03-04
Genre: Business & Economics
ISBN: 3030395049

This book examines corporate governance through a holistic lens that integrates financial, social and environmental goals, e.g. increasing transparency and disclosure. In addition, it investigates the theoretical assumptions guiding the current corporate governance practices adopted by companies in Central Europe and Russia. The book presents a dynamic study on the evolution of corporate governance systems, which were practically non-existent just 30 years ago. In turn, it addresses criticism leveled at corporate governance, its impact on the outbreak of the financial crisis, and recommendations for changes after the crisis. The book employs a regional focus, exploring a group of countries that have often been neglected in corporate governance research. Carefully selected data and a variety of case studies prepared by leading authors from the region provide evidence to support the analysis.

Research Opportunities in Internal Auditing

Research Opportunities in Internal Auditing
Author:
Publisher: Institute of Internal Auditors, Incorporated
Total Pages:
Release: 2004-01-01
Genre: Auditing, Internal
ISBN: 9780894135576

Includes contributions by eleven academics writing on the past, present, and future of internal auditing. Focus is on the identification of internal audit topics that could raise interest in internal audit research.

Modern International Corporate Governance Principles and Models After Global Economic Crisis (Part Ii)

Modern International Corporate Governance Principles and Models After Global Economic Crisis (Part Ii)
Author: Dinh Tran Ngoc Hien
Publisher: Partridge Publishing Singapore
Total Pages: 321
Release: 2014-04-28
Genre: Business & Economics
ISBN: 1482896516

Management is a major function in most of companies and a core subject in most economic and business releveant schools in the world, whereas corporate governance is on the way to become one of foundation subjects in management field in many schools in the world, as well as one of core functions at the head quarters in many public, private, non profit, global and local companies and banks. The book aims to provide top management team, board, business consultant, officer and relevant shareholders in both public and private companies, profit and non-profit firms, academic, social firms and businesses with updated knowledge of corporate governance system after financial crisis. With limited and solid contents and three (3) sessions covering some American, European, Asian and African regions, it also tries to support academic people, including but not limited to, professors and university students, esp. last year undergraduates, Master/MBA students or researchers, and administrative staff from low to upper-intermediate levels with around-the-world corporate governance systems and practical matters through cases studies and comparative analysis. Additionally, it aims to put questions on the table of international organization and people who is responsible for making policies for a sound code of corporate governance.

Instruments of EU Corporate Governance

Instruments of EU Corporate Governance
Author: Hanne S. Birkmose
Publisher: Kluwer Law International B.V.
Total Pages: 480
Release: 2022-12-09
Genre: Law
ISBN: 9403541733

European Company Law Series, Volume 19 Compelling new perspectives on corporate governance – including attention to increased shareholder engagement, long-term value creation, and sustainability – have given rise to major changes in the management of companies. Yet, until this book, there has been no systematic account of the legislative and soft law instruments designed to promote good corporate governance practices across the range of sizes and types of companies. The book analyses the various instruments that legislators and others have used to promote good corporate governance in European companies and assesses their value in practice. Nineteen well-known scholars of business and corporate law delve into how such issues and topics as the following are approached across the spectrum of corporate governance instruments available in Europe: corporate codes of conduct; procedural rules regulating how directors make decisions; rules on board composition and remuneration; regulating boards in small- and medium-sized enterprises; public enforcement of directors’ duties; how digitalisation may affect implementation of corporate governance instruments; reporting rules; rules on the empowerment of minority shareholders; the role of the general meeting; regulation of the market for corporate control; certifications; rules on liability of directors; and role of auditors and accountants. In its in-depth analysis of the benefits and potential disadvantages of each instrument and what may be achieved both at company level and generally, this book will prove of value to all concerned with promoting responsible corporate governance, whether in business, government, or academia.

Corporate Governance Risk Management and Corporate Governance

Corporate Governance Risk Management and Corporate Governance
Author: OECD
Publisher: OECD Publishing
Total Pages: 96
Release: 2014-04-01
Genre:
ISBN: 9264208631

This sixth peer review of the OECD Principles of Corporate Governance analyses the corporate governance framework and practices relating to corporate risk management, in the private sector and in state-owned enterprises.

Corporate Governance and Accountability

Corporate Governance and Accountability
Author: Jill Solomon
Publisher: John Wiley & Sons
Total Pages: 403
Release: 2007-03-16
Genre: Business & Economics
ISBN: 0470034513

Courses in corporate governance and corporate social responsibility are growing in number at universities in many countries. This textbook covers corporate governance for the UK market.

The Audit Committee: Performing Corporate Governance

The Audit Committee: Performing Corporate Governance
Author: Laura F. Spira
Publisher: Springer Science & Business Media
Total Pages: 191
Release: 2007-05-08
Genre: Business & Economics
ISBN: 030647655X

Why do we need to understand audit committees? The Cadbury Committee recommended that UK companies should adopt them in response to financial scandals that have stemmed from dubious financial reporting practices. In other countries, similar commissions have made similar recommendations and audit committees are now a common institution. However, many practitioners doubt whether an audit committee really does much to ensure the integrity of a firm's financial statements because, as outsiders, members don't know enough to dig deeply beneath the numbers. The Audit Committee: Performing Corporate Governance argues that such criticism overlooks the ceremonial function of these committees. The audit committee is an arena where members can form and strengthen shifting and fragmentary networks with each other and with the external auditors. Within these networks, both consensus and independence are demonstrated, generating comfort, which legitimises the company and maintains its access to external sources of capital. The audit committee is a key part of the corporate governance structure within an organisation. Many in the UK have been patched together to meet regulatory requirements and their operation is poorly understood because few people other than their members have access to their deliberations. In this account of the world of audit committees the practitioner will find the ethnographical perspectives on ceremonial performance, consensus, independence, and comfort both familiar and different. It's like looking at a photograph of something commonplace from an unusual angle or through a strange-shaped lens.

Banking Internal Auditing in Europe

Banking Internal Auditing in Europe
Author: European Confederation of Institutes of Internal Auditing
Publisher: Erich Schmidt Verlag GmbH & Co KG
Total Pages: 164
Release: 2009
Genre: Auditing, Internal
ISBN: 9783503110377