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| Author: | Cooper, J. A. |
| Title: | The audit committee and internal audit |
| Journal: | Managerial Auditing Journal (IAE)
1993 : VOL. 8:3, p. 8-10 |
| Index terms: | INTERNAL AUDITING COMMITTEES MANAGEMENT |
| Language: | eng |
| Abstract: | In this article, the role of the audit committee in an organization has been considered with particular emphasis on providing an internal audit perspective. Internal auditors should see the establishment and operation of an audit committee as an ideal opportunity to improve their service to management. But they must be proactive and educate the committee on the real benefits of a good internal audit function. An effective and harmonious relationship between the audit committee and internal audit can have a profound beneficial effect on corporate management and control. |
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