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Herdan Agnieszka (Uniwersytet Jagielloński w Krakowie)
The Relationship Between Audit Committees and Internal Audit Function: Eyidence from UK
Zeszyty Naukowe Uniwersytetu Szczecińskiego. Finanse, Rynki Finansowe, Ubezpieczenia, 2008, nr 14, s. 299-309, tab.,bibliogr. 15 poz.
Słowa kluczowe
Audyt wewnętrzny, Komitet audytu
Internal audit, Audit committee
PKO Bank Państwowy (PKO BP)
Wielka Brytania
United Kingdom
One of the most important elements of corporate govemance is strong intemal control. Intemal control includes the responsibilities of an audit committee in overseeing the financial reporting process, monitoring the choice of accounting policies and principles, monitoring intemal control processes, and overseeing the hiring and performance of extemal auditors. The aim and objective of this report is to examine the relationship of audit committees and intemal audit fiinctions within financial institutions listed on London Stock Exchange. Also the compliance with the Combined Code 2003 will be analyzed.(original abstract)
Dostępne w
Biblioteka Szkoły Głównej Handlowej w Warszawie
Biblioteka Główna Uniwersytetu Ekonomicznego w Katowicach
Biblioteka Główna Uniwersytetu Ekonomicznego w Poznaniu
Biblioteka Główna Uniwersytetu Ekonomicznego we Wrocławiu
Biblioteka Główna Uniwersytetu Szczecińskiego
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  2. Financial Services and Market Act 2000 (January 2008).
  3. Charles Stanley group pic, Annual Report 2006.
  4. Canaccord Capital Inc, Annual Report 2007.
  5. Old MuUial pic, Annual Report 2006.
  6. Goodwin J., Yeo, TY." Two factors affecting internal audit independence and objectivity: evidence from Singapore. "Intemational Joumal of Auditing" 2001, Vol. 5, No. 2.
  7. Goodwin J.: The Relationship between the Audit Committee and the Internal Audit Function: Evidence from Australia and New Zealand. "Intemational Joumal of Auditing" 2003, Vol. 7.
  8. UK Combined Code 2003 - (January 2008).
  9. Institute of Intemal Auditors, Definition of Internal Auditing. Altamonte Springs, Florida: The Insti¬tute of Intemal Auditors, London 1999.
  10. Institute of Intemal Auditors, Practice Advisory 2060-20: Relationship with the Audit Committee. Al¬tamonte Springs, FL: The Institute of Intemal Auditors, London 2000.
  11. Raghunanda K., Read W.J., Rama D.V.: Audit committee composition, 'gray directors', and interac-tion with internal auditing. "Accounting Horizons" 2001, Yol. 15, No. 2.
  12. Scarbrough D.P., Rama D.V., Raghunanda K.: Audit committee composition and interaction with internal auditing: Canadian evidence. "Accounting Horizons" 1998, VoI. 12, No. 1.
  13. Spira L.F.: Ceremonies of Governance: Perspectives on the role of the audit committee. "Joumal of Management and Govemance" 1999, Yol. 3.
  14. Audit Committee Combine Code Guidance, i (January 2008).
  15. Tiner J.: Financial services sector regulation and internal audit. Speech at Risk Conference, 22 Septemer 2005, available from: 2005/0922Jt.shtml ( August 22,2007).
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