Naslov
Interdependence between audit committee and internal audit

Autori
Tušek, Boris ; Pokrovac, Ivana

Izvornik
Corporate board: role, duties & composition (1810-8601) 8 (2012), 2; 6-14

Vrsta, podvrsta i kategorija rada
Radovi u časopisima, članak, znanstveni

Ključne riječi
Internal Audit; Internal Audit Activity; Audit Committee

Sažetak
Internal audit is an indispensable resource and a source of information for the audit committee. Audit committees have to meet a number of obligations and responsibilities which is not possible without adequate communication with the internal audit. Internal audit is often seen as an "eyes and ears" of the audit committee. On the other hand, one of the key factors for the successful internal auditing functioning in an organization is a support that audit committee provides to the internal audit function.Previous studies stress out the importance of mutual interaction which is extremely important for reciprocal strengthening. of each other’s functions. The purpose of this paper is to investigate the relevant theoretical features of the connection between internal and Audit Committee.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA