Unit:
Specialty Internal AuditLibrary of the Faculty of Economics and of the Faculty of Business Administration
Supervisors info:
Παναγιώτης Αλεξάκης, Καθηγητής, Οικονομικό Τμήμα, Πανεπιστήμιο Αθηνών
Original Title:
Ο ρόλος της επιτροπής ελέγχου στην επιτυχία του εσωτερικού ελέγχου
Translated title:
Audit committee's role in internal audit's success
Summary:
The Internal Audit Function (IAF) has been constantly evolving in line with changes in the business environment. In many organizations, a growing audience of stakeholders is expecting more from internal audit. Stakeholders want internal audit to assure, provide insights on risks, advice and anticipate towards the achievement of business objectives. Therefore, IAF needs to build professional rapport and trust within the whole organization. Internal audit’s interaction with the Audit Committee (AC) is considered not only one of the cornerstones of good corporate governance, but also an important relationship that could contribute in internal audit’s success. The aim of this dissertation thesis is to examine the role and the influence of the AC on the internal audit operations in the terms of achieving the roles and tasks of modern internal auditing in the system of corporate governance. The collection of the data was carried out through a questionnaire addressed to internal auditors and AC members. The findings of this survey, guide us in drawing some conclusions regarding whether and how the AC can contribute to the IAF’s Success.
Main subject category:
Social, Political and Economic sciences
Keywords:
Audit Committee, Internal Audit, Corporate Governance