Internal Audit:Its Role in Corporate Governance

Authors

  • Asish K. Bhattacharyya Advanced Studies, Institute of Cost Accountants of India, School of Corporate Governance and Public Policy, IICA

DOI:

https://doi.org/10.33516/maj.v50i5.63-69p

Abstract

The effectiveness of internal audit depends on audit independence and resources (quantity and quality) allocated to the audit function. It is in Board's interest to protect the independence of the internal audit and to allocate adequate resources to the internal audit function so that internal audit can be given its rightful place in the system of corporate governance.

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Published

2015-05-01

How to Cite

Bhattacharyya, A. K. (2015). Internal Audit:Its Role in Corporate Governance. The Management Accountant Journal, 50(5), 63–69. https://doi.org/10.33516/maj.v50i5.63-69p

Issue

Section

Auditing