haku: @indexterm board of directors / yhteensä: 520
viite: 354 / 520
Tekijä:Pernsteiner, H.
Otsikko:Soll die Innenrevisionsabteilung einem sog. Audit Committe unterstellt werden?
Lehti:Journal für Betriebswirtschaft
1990 : VOL. 40:3/4, p. 151-160
Asiasana:INTERNAL AUDITING
CORPORATE STRUCTURE
BOARD OF DIRECTORS
JOINT STOCK COMPANIES
AUSTRALIA
Kieli:ger
Tiivistelmä: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.
SCIMA tietueen numero: 84477
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