search query: @author Collier, P. A. / total: 2
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| Author: | Collier, P. A. |
| Title: | Audit committees in major UK companies |
| Journal: | Managerial Auditing Journal (IAE)
1993 : VOL. 8:3, p. 25-30 |
| Index terms: | UNITED KINGDOM AUDITING COMMITTEES COMPANIES |
| Language: | eng |
| Abstract: | This article describes the findings of a 1991 survey (2) of audit committees in major economic entities, which comprised "The Times" top 250 companies and 50 major financial institutions, including the clearing banks, top building societies and top insurance companies. The article outlines the nature of audit committees in the UK companies including the interaction between the audit committee and the internal audit function. The effectiveness of audit companies will depend not only on the attitudes and interaction of its members , senior management, external auditors and internal auditors, but also on the time available to the members to fulfil the committee's functions. |
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