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| Author: | Vanasco, R. |
| Title: | The audit committee: an international perspective |
| Journal: | Managerial Auditing Journal (IAE)
1994 : VOL. 9:8, p. 18-42 |
| Index terms: | CULTURE AUDITING COMMITTEES |
| Language: | eng |
| Abstract: | Over the past decade, dramatic changes have occurred in the roles of the boards of directors, audit committees, management, internal auditors and independent auditors and in the relationships among these groups. The principle motivation of this changing dynamics is the growing public pressure for greater corporate accountability. The role of the audit committee is expanding due to its value to the board of directors and management and because of the need to meet the challenges of the constantly changing business, social and economic environment. |
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