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| Author: | Pernsteiner, H. |
| Title: | Soll die Innenrevisionsabteilung einem sog. Audit Committe unterstellt werden? |
| Journal: | Journal für Betriebswirtschaft
1990 : VOL. 40:3/4, p. 151-160 |
| Index terms: | INTERNAL AUDITING CORPORATE STRUCTURE BOARD OF DIRECTORS JOINT STOCK COMPANIES AUSTRALIA |
| Language: | ger |
| Abstract: | Legal requirements of internal auditing are defined and a brief history of the department for auditing is described, the change of its functions is emphasized. Possible solutions of subordination are presented: subordinating to the supervisory board, to finance and accountancy, to an executive, to the president, to the board. The question, whether an audit committee is a good solution for Austria is discussed. Best solution seems to be an independent auditing department with highly qualified employees. |
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