The impact of corporate governance attributes on the internal audit efficiency in companies with state participation

The paper aim is to study the impact of corporate governance attributes on the internal audit effectiveness. The relevance of the issues is due to the need to improve the provisions of the legislative framework on corporate governance, including the composition of the board of directors in companies...

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Bibliographic Details
Main Author: T.T.Q. Phan
Format: Article
Language:Russian
Published: Government of Russian Federation, Financial University 2022-01-01
Series:Учёт. Анализ. Аудит
Subjects:
Online Access:https://accounting.fa.ru/jour/article/view/433
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