Managerial Auditing Journal: Volume 8 Issue 3

Audit Committees and Corporate Control

Gerald Vinten, Connie Lee

Explores objectives, functions, roles and contributions of theaudit committee in the context of its relationships with the board ofdirectors, internal auditors and external…

The Internal Auditor′s Relationship with the Audit Committee

Zabihollah Rezaee, Gerald H. Lander

Gives examples of a number of organizations, committees, andcommissions which have promoted both internal auditing and auditcommittees during the past two decades. Explores the…

Tomorrow’s Company

Mark Goyder

Examines the 1992 RSA inquiry into the role of business in achanging world. States that it was an holistic and subjective report,concerned with individual companies and the…

Poisoned Chocolate? Corporate Governance and the Cadbury Report

John A. Mitchell

The failure of many important UK companies during the last fiveyears brought to the fore an area which has been of concern to InternalAudit for many years: namely, how can we…

The Audit Committee and Internal Audit

Barry J. Cooper

Audit committees have been established with varying success inrecent years. Although they should have a broad mandate to deal with arange of corporate issues, the committees often…

Corporate Governance: The State of the Art

Thomas Clarke

Reports on corporate governance, suggesting there are some seriousissues of concern. Examines the relationship between major economicproblems and governance issues. Considers the…

Audit Committees in Major UK Companies

Paul Arnold Collier

Outlines the nature of audit committees in UK companies includingthe interaction between the audit committee and the internal auditfunction. Suggests that audit committees are not…