Role of Internal Audit in Merger and Acquisition

Authors

  • Sk Shakeel Ph.D Scholar, University of Calcutta, Kolkata
  • Sukamal Datta Principal, Naba Ballygunge Mahavidyalaya, Kolkata

DOI:

https://doi.org/10.33516/maj.v55i4.40-45p

Keywords:

No Keywords.

Abstract

Internal Audit has evolved dramatically from its traditional role of control orientation to a more pro-active, risk based and consultancy role. Internal Audit provides audit services to the management at all levels, including Board of Directors (BOD) and Audit Committee, thus improving the Organization’s Corporate Governance. In this study we analyze the role of Internal Audit during Merger and Acquisition activity. The present study also attempts to evaluate the objectives and process of Internal Audit and appointment of Internal Auditor. The study also highlights the role of a CMA with regard to Internal Audit.

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Published

2020-04-30

How to Cite

Shakeel, S., & Datta, S. (2020). Role of Internal Audit in Merger and Acquisition. The Management Accountant Journal, 55(4), 40–45. https://doi.org/10.33516/maj.v55i4.40-45p

Issue

Section

Cover Story

References

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Pankaj Kumar Roy (2017), Oxford University Press.

Munna Sheikh (2015), "Internal Audit’s role in Mergers and Acquisitions", Deloitte.

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Nelius Wangui Muchiri and Ambrose Jagongo (2017),"Internal Auditing and Financial performance of Public Institutions in Kenya: A case study of Kenya Meat Commission", African Journal of Business Management.

Huzeifa Unwala (July 2019), "Standards on Internal Audit".

Suraj Ilham Ali (2017), "The effect of Internal Audit on Financial Performance of Microfinance Institutions in Kenya", University of Nairobi.

Rainer Lenz and Florian Hoos (2017), "Internal Audit effectiveness: Multiple Case study research involving chief audit executives and senior management", EDPACS the EDP audit, control and security newsletter.

Munish Bhandari (2019), "A textbook on Corporate and Allied Laws", Bestword Publications Pvt Ltd.

https://wwwglobal.theiia.org

https://www.icai.org

Study Materials, ICMAI

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