Integrity and Ethics in Indian Corporate Governance : Role of the Internal Auditor

Authors

  • Arindam Metia Dept of MBA, Raiganj University, Raiganj

DOI:

https://doi.org/10.33516/maj.v57i7.51-53p

Keywords:

No Keywords.

Abstract

This article examines the Indian corporate governance and how it conforms with several laws. It discusses the relationship between corporate governance and the internal auditor, as well as the role of the internal auditor and aims to contribute to the consequences of corporate frauds in India, arguing that the internal auditor plays an important role in fraud prevention.

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Published

2022-07-01

How to Cite

Metia, A. (2022). Integrity and Ethics in Indian Corporate Governance : Role of the Internal Auditor. The Management Accountant Journal, 57(7), 51–53. https://doi.org/10.33516/maj.v57i7.51-53p

Issue

Section

Cover Story

References

Audit 2025: The Future is Now ,KPMGhttps://assets.kpmg/content/ dam/kpmg/us/pdf/2017/03/us-audit-2025-final-report.pdf

Boatright, J. R. (2018). Ethics and the Conduct of Business, 6/e. Pearson Education India. Page -442-443

ICAI Release revised guidance on Internal Financial Control Over Financial Reporting,https://assets.kpmg/content/dam/kpmg/pdf/2015/09/ICAI-releases-revised-guidance-on-Internal-Financial-Controls-Over-Financial-Reporting.pdf

Karolyi, G. A. (2006). The world of cross-listings and cross-listings of the world: Challenging conventional wisdom. Review of Finance, 10(1), 99-152.

Ojha.N. (2012)The changing role of internal audit, https://www2.deloitte.com/content/dam/Deloitte/in/Documents/audit/in-audit-internal-audit-brochure-noexp.pdf

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