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Reflections on
Corporate Governance
and the role of the
internal auditor
(2005)
Jan Cattrysse
Master of Internal Auditing
Roularta Media Group
Contents
Introduction………………………………………………………………………. p. 1
Chapter I: Corporate Governance, what’s in a name?…..…………………….…. p. 3
Chapter II: Historical Background and codes………………………..……….…..
II.1 USA………………………………………………………….…………..…..
II.2 United Kingdom……………………………….……………...…………….
II.3 Belgium………………………………………………………...……………
II.4 Other…………………………………………………………...……………
p. 6
p. 6
p. 8
p. 10
p. 11
Chapter III: Participants………………………….……………………………….
III.1 Board of Directors………………………………….………………………
III.2 Audit Committee…………………….……………………..…….…………
III.3 Management………………………….…………………………..…………
III.4 Stakeholders………………………….……………………………..………
p. 14
p. 14
p. 16
p. 17
p. 18
Chapter IV: Aspects of Corporate Governance………..……………………….…
IV.1 Attributes…………………………………………………………………...
IV.2 Code of Conduct……………………………………………………………
IV.3 Why Corporate Governance matters………………………………….…...
IV. 4 Corporate Governance guarantees?……………………………………….
IV. 5 Corporate Governance and Internal Control……………………………...
p. 20
p. 20
p. 21
p. 22
p. 24
p. 25
Chapter V: Corporate Governance and the media…….…………………………. p. 28
V.1 The role of the media regarding Corporate Governance……...……….….. p. 28
V.2 Corporate Governance regarding the media……………......….…….…… p. 30
Chapter VI: The Internal Auditor and Corporate Governance……………..…….
VI.1 The relationship between Corporate Governance and the Auditor…...…...
VI.2 Implications of Corporate Governance on the Audit Profession…..…...….
VI.3 The Position of the Auditor in a Corporate Governance ‘environment’…..
VI.4 Special Aspects deserving Special Attention………….……………...…….
Ethical values and integrity……….…………………………………..
Fraud……….………………………………………………………….
Corporate Social Responsibility……….……………………………...
Risk assessment and risk management……….……………………….
VI.5 The Auditor’s...