The Role of Internal Audit Function on Corporate Governance and Management

Georgios Kontogeorgis


The purpose of the paper is to examine the research question about the role of internal audit function on management and corporate governance. This paper is updated with the latest theories regarding the role of internal auditing on management and corporate governance. It has been made literature review so as to be revealed the role of internal audit function on management and corporate governance. It is found that internal auditing is an important part of the success of corporate governance. Especially, it is one of the pillars of corporate governance. Furthermore, it is found that internal audit function is a vital tool for the management and for the success of a company. The good operation of internal audit function can be a tool for the improvement of quality of the corporate governance and management. Both corporate governance and management can increase the competiveness of a company.

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Copyright (c) 2018 Georgios Kontogeorgis

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International Journal of Accounting and Financial Reporting  ISSN 2162-3082

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