INTERNAL CONTROL SYSTEM OF ACCOUNTING IN CONNECTION WITH CORPORATE GOVERNANCE

Hana Bartková and Zuzana Stefanovová

Economy & Business Journal, 2014, vol. 8, issue 1, 1024-1034

Abstract: Each legal entity is required by law to keep accounts as it related to their internal audit - audit, which is an integral part of corporate governance. This transparency based on sufficient information, objectivity and credibility of information and open communication deepens the common link between the various stakeholders and ultimately enhance trust and loyalty to the company, firm or company, leading to the very prestige of the legal entity, the synergic effect of its corporate culture.

Keywords: accounting; management and corporate governance; internal control system; audit; internal accounting regulations; organization of accounting; informat (search for similar items in EconPapers)
JEL-codes: A (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:isp:journl:v:8:y:2014:i:1:p:1024-1034

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