INTERNAL AUDIT AND WHISTLEBLOWING

Georgiana Susmanschi

Journal of Academic Research in Economics, 2011, vol. 3, issue 3 (November), 636-640

Abstract: Developments in law and in corporate governance have been an impetus in widening the debate on whistleblowing and in encouraging moves to better and more transparent disclosure arrangements. Whistleblowing is designed as a just and effective mean in order to improve the individual and collective behavior of a company. Whistleblowing can be conceived as a fair and effective tool for improving individual and collective behavior, the alert will be aimed at protecting the company and creating a spirit of self-regulated, and internal auditors acquire a special mission.

Keywords: internal audit; whistleblowing; corporate governance. (search for similar items in EconPapers)
JEL-codes: M41 M42 (search for similar items in EconPapers)
Date: 2011
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.jare-sh.com/downloads/abstract_nov_2011/susmanschi.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:shc:jaresh:v:3:y:2011:i:3:p:636-640

Access Statistics for this article

Journal of Academic Research in Economics is currently edited by Claudiu Chiru

More articles in Journal of Academic Research in Economics from Spiru Haret University, Faculty of Accounting and Financial Management Constanta Contact information at EDIRC.
Bibliographic data for series maintained by Claudiu Chiru ().