Is there a Nexus between Internal Audit and Corporate Governance?

Authors

  • Samrat Banerjee St. Xavier’s University, Kolkata

DOI:

https://doi.org/10.33516/maj.v57i7.72-73p

Keywords:

No Keywords.

Abstract

Good corporate governance is indispensable for the progress of any business entity. Its importance was highlighted in the 2002 Mckinsey overview which expressed that corporate governance is at the core of investment choices. Furthermore, investors consider corporate governance on the same footing as of other financial metrics while assessing decisions regarding selection of their portfolio. Internal audit has been the focal point in the discussion on corporate governance. The exercises of internal audit can be leveraged to boost effective governance. Internal audit emphasizes on creating value for the business entity, and on assessing and recommending upgrades to corporate governance systems of the entity. This study reviews the existing repository of literature and attempts to establish a link between internal audit and better corporate governance practices.

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Published

2022-07-01

How to Cite

Banerjee, S. (2022). Is there a Nexus between Internal Audit and Corporate Governance?. The Management Accountant Journal, 57(7), 72–73. https://doi.org/10.33516/maj.v57i7.72-73p

Issue

Section

Cover Story

References

IrwanAdimas Ganda Saputra, and Achmad Yusuf, “The Role of Internal Audit in Corporate Governance and Contribution to Determine Audit Fees for External Audits.†Journal of Finance and Accounting, vol. 7, no. 1 (2019): 1-5. doi: 10.12691/jfa-7-1-1.

Zou, J. (2019) On the Role of Internal Audit in Corporate Governance. American Journal of Industrial and Business Management, 9, 63-71. doi: 10.4236/ajibm.2019.91005.

Bhattacharyya, Asish K., Internal Audit - Its Role in Corporate Governance (June 21, 2015). Available at SSRN: https://ssrn.com/abstract=2621149 or http://dx.doi.org/10.2139/ssrn.2621149

Mihret, D.G. and Grant, B. (2017), “The role of internal auditing in corporate governance: a Foucauldian analysisâ€, Accounting, Auditing & Accountability Journal, Vol. 30 No. 3, pp. 699-719. https://doi.org/10.1108/AAAJ-10-2012-1134

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