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