FINANCIAL AUDIT AND GOOD CORPORATE GOVERNANCE
FINANCIAL AUDIT AND GOOD CORPORATE GOVERNANCE

Summary/Abstract: Financial audit, internal audit and external audit is closely linked to the concept of corporate governance. The development of capital markets, the need to protect investments, the strengthening of investors' confidence in the corporate system, the complex relationships developed between companies listed on regulated markets and their partners: creditors, suppliers, customers, employees, administrative authorities, etc. have brought to the fore the issue of the integrity of financial reporting as a mechanism for protecting shareholders/investors. Stakeholders in close contact with companies listed on regulated markets need reasonable assurance that financial reports comply with applicable legal regulations, generally accepted accounting principles and that they have been subject to an external, objective, independent and professional audit. Internal auditors, external auditors and audit committees have an important role to play in raising corporate governance standards.

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