Chief audit executive

The aim of this study is to investigate the nature, extent and determinants of risk information disclosed, using the context of corporate reporting in Malaysia. Key management personnel and controlling shareholders are chosen as the two types of players expected to influence corporate risk disclosure decisions. In terms of key management personnel, this study draws on upper echelons theory to develop hypotheses about the effects of demographic and other background influences of the Chief Executive Officer (CEO) and Chair of Audit Committee (CAC) on corporate risk disclosure.

289p runthenight04 02-02-2023 4 1   Download

Questionnaires were sent to 300 companies listed on the stock market of Vietnam, however, only 532 answers were received in which 369 responses of 135 listed companies were valid. Respondents included senior executives, finance directors, chief executive officers, chief accountants, accounting managers. The results showed that none of the surveyed companies adopting IR, some companies are considering adopting IR due to its benefits. The study proved that the perception of managers is a decisive factor in the adoption and implementation of IR.

11p huyetthienthan 23-11-2021 12 2   Download

Chapter 6 - Roles and responsibilities of management. After completing this chapter, students will be able to: Introduce the managerial function of corporate governance; understand the roles, responsibilities, and duties of corporate senior executives, including the CEO and CFO; identify the components of executive compensation and illustrate how each of these components relates to effective corporate governance;...

26p koxih_kothogmih6 23-09-2020 23 0   Download

The guidance contains recommendations about the conduct of the audit committee’s relationship with the board, with the executive management and internal and external auditors. However, the most important features of this relationship cannot be put into a code of practice: a frank, open working relationship and a high level of mutual respect are essential, particularly between the audit committee chairman and the board chairman, the chief executive and the finance director.

24p tay_thi_le 19-02-2013 48 3   Download

We empirically investigate the relation between certain corporate governance mechanisms and the likelihood of a company having a serious accounting problem, as evidenced by a misstatement of its earnings.

0p bin_pham 06-02-2013 63 9   Download

The results of this risk-assessment process will enable you to develop alternative internal audit plans to address a variety of risks across your organisation. An effective audit plan provides a systematic means to assign risks into high, moderate and low categories. Once risks are assessed, the chief audit executive should work with the audit committee and senior management to prioritise organisational risks and determine the competencies and skill sets needed in the internal audit function to address high-priority risks and key stakeholder needs....

7p doipassword 01-02-2013 41 3   Download

Once specific value drivers are defined, your company’s chief audit executive (CAE) should work with senior management and the audit committee to articulate the mission for internal audit. A formal mission statement or charter lays out the function’s goals and provides the basis to evaluate internal audit performance. An effective mission statement delineates the function’s authority and responsibilities and reflects the priorities of senior management and the audit committee.

22p doipassword 01-02-2013 53 3   Download

Russ Rogers (CISSP, CISM, IAM, IEM, HonScD), author of the popular Hacking a Terror Network (Syngress Publishing, ISBN 1-928994-98-9), co-author on multiple other books including the best selling Stealing the Network: How to Own a Continent (Syngress, ISBN 1-931836-05-1), Network Security Evaluation Using the NSA IEM (Syngress, 1-597490-35-0) and Editor in Chief of The Security Journal; is currently a penetration tester for a Federal agency and formerly the Co-Founder and Chief Executive Offi cer of Security Horizon;...

448p huyhoang 05-08-2009 198 62   Download