Professional guidance.

Internal AuditorVol. 59 Nbr. 3, June 2002

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Summary


Institute of Internal Auditors recommendations for improving corporate governance

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Extract


Professional guidance.

The recent highly publicized corporate governance failures in the United States and other countries underscore the need for fast, decisive action to require more accountability at publicly held companies. Internal auditors, the board of directors, senior management, and external auditors are the cornerstones of the foundation on which effective corporate governance must be built. * As the principal voice of the internal auditing profession, The Institute of Internal Auditors (11A), with more than 75,000 members worldwide, strongly believes it can offer unique insights into issues related to improving the corporate governance, risk management, and control processes. And, it is from the internal auditor's unique position as a participant in corporate governance, yet a criticaL, independent observer of that process, that The IIA offers three recommendations for governance improvement.

Recommendations for Improving Corporate Governance

1. REQUIRE UNIFORM PRINCIPLES

The New Yor...

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