Right Oversight

Yılmaz Argüden
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Yılmaz Argüden: ARGE Consulting, Rothschild

Chapter Chapter 7 in Boardroom Secrets, 2009, pp 113-129 from Palgrave Macmillan

Abstract: Abstract One of the key responsibilities of the board of directors is to ensure that there are effective oversight and internal controls for the company. Therefore, internal and external auditors that provide assurance for the effectiveness of internal control systems are responsible to the board. The main purpose of internal controls is to create a culture of disciplined behavior by identifying any real or potential lapses by individuals from corporate policies.

Keywords: Corporate Governance; Audit Committee; Internal Audit; Audit Function; External Auditor (search for similar items in EconPapers)
Date: 2009
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-0-230-24829-8_7

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DOI: 10.1057/9780230248298_7

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