Warianty tytułu
Języki publikacji
Abstrakty
Celem artykułu jest zbadanie zależności między komitetami audytorów i sprawowaniem funkcji audytu wewnętrznego w instytucjach notowanych na Londyńskiej Giełdzie Papierów Wartościowych. Analizowana będzie również zgodność z zasadami Combined Code 2003. (skróc. oryg. streszcz.)
A strong internal control is one of the essential elements of the corporate supervision. It is carried out through the responsibility and tasks of audit committees in the processes of controling financial statements, accounting principles, internal processes and supervising the work of external auditors. The purpose of presented article is to examine relationship between the audit committee and carring out the function of the internal audit at companies listed on the London Stock Exchange. A compatibility with the principles of combined Code 2003 will also be analysed. (original abstract)
Rocznik
Numer
Strony
446-455
Opis fizyczny
Twórcy
autor
Bibliografia
- Audit Committee Combine Code Guidance [2008], http://www.football-research.org/docs/ smithreport-30-01-03.pdf, accessed January 2008.
- Bishop W.G. III, Hermanson D.R., Lapides P.D., Rittenberg L.E. [20001, The Year of the Audit Committee, "Internal Auditor", vol. 57, nr 2.
- Canaccord Capital Inc. [2007], Annual Report.
- Charles Stanley group plc [2006], Annual Report.
- Definition of Internal Auditing [1999], Institute of Internal Auditors, Altamonte Springs, Florida, The Institute of Internal Auditors, London.
- Financial Services and Market Act [2000], http://vvvvvv.opsi.gov.uk/acts/acts2000/uk.pga_ 20000008_en_l, accessed January 2008.
- Goodwin J. [2003], The Relationship between the Audit Committee and the Internal Audit Function: Evidence from Australia and New Zealand, "International Journal of Auditing", vol. 7.
- Goodwin J., Yeo T.Y. [2001], Two Factors Affecting Internal Audit Independence and Objectivity: Evidence From Singapore, "International Journal of Auditing", vol. 5, nr 2.
- Institute of Internal Auditors, Practice Advisory 2060-20, Relationship with the Audit Committee [2000], Altamonte Springs, FL, The Institute of Internal Auditors, London.
- Old Mutual pic [2006], Annual Report.
- Raghunanda K., Read W.J., Rama D.V. (2001), Audit Committee Composition, 'Gray Directors', and Interaction with Internal Auditing, "Accounting Horizons", vol. 15, nr 2.
- Scarbrough D.R, Rama D.V., Raghunanda K. 119981, Audit Committee Composition and Interaction with Internal Auditing: Canadian Evidence, "Accounting Horizons", vol. 12, nr 1.
- Spira L.F 11999), Ceremonies of Governance: Perspectives on the Role of the Audit Committee, "Journal of Management and Governance", vol. 3.
- Tiner J. [2005], Financial Services Sector Regulation and Internal Audit, Speech at Risk Conference, 22 September, available from: http://www.fsa.gov.uk/pages/Library/Com-munication/Speeches/2005/0922_jt.shlml, accessed August 22, 2007.
- UK Combined Code |2003], http://vvvvvv.shef.ac.uk/cuc/pubs/CHEMS_Higgs_Code.pdf, accessed January 2008.
Typ dokumentu
Bibliografia
Identyfikatory
Identyfikator YADDA
bwmeta1.element.ekon-element-000160342277