Article2003

The Relationship Between the Internal Audit Function and Corporate Governance in the EU – a Survey

115 citations0/0 files storedInternational Journal of Auditing

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Corporate Governance and Financial Management Corporate Finance and Governance Auditing, Earnings Management, Governance

Abstract

Based on a survey carried out at the behest of the European Confederation of Institutes of Internal Auditors (ECIIA), this article rather ambitiously attempts to sketch out the relationship between the Internal Audit Function (IAF) and Corporate Governance (CG) issues among the top listed companies in the European Union (EU). ‘Attempts’ is used advisedly, because the authors are far from convinced that the results they obtained – in terms of numbers and percentages of responses – have provided them with a solid basis for the textured and nuanced overview they were aiming at. Having said that, it is, nevertheless, clear that there are surprising, and even startling, differences in the way Internal Auditors operate in the EU, even in the largest companies, and their awareness of, and opinions about, their role in CG concerns. Put succinctly, there is plenty of room for evolution in both mind set and daily practice.

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1999OECD Principles of Corporate Governance

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