haku: @indexterm Internal auditing / yhteensä: 303
viite: 223 / 303
| Tekijä: | Lück, W. |
| Otsikko: | Audit Committee - Eine Einrichtung zur Effizienzsteigerung betriebswirtschaftlicher Überwachungssysteme? |
| Lehti: | Schmalenbachs Zeitschrift für Betriebswirtschaftliche Forschung
1990 : DEC, VOL. 42:12, p. 995-1013 |
| Asiasana: | FEDERAL REPUBLIC OF GERMANY INTERNAL AUDITING |
| Kieli: | ger |
| Tiivistelmä: | The audit committee is a monitoring committee intended to oversee the management's financial and reporting responsibilities. The article examines the possible functions and effects of audit committees within the legal and organizational framework of German stock corporations. The monistic board system in the United States provides no clear separation between managing and monitoring functions within the board of directors. The possible deficiency can be eliminated by functioning audit committees. The dualistic German system with separate boards for managing and supervisory functions is theoretically sound but lacks a close relationship between both boards in practice. |
SCIMA