The Role of Internal Audit in Corporate Governance in Europe

Edited by the European Confederation of Institutes of Internal Auditing (ECIIA)Edition under the special guidance of Bernd SchartmannWith the support of the Deutsches Institut für Interne Revision e.V. (IIA Germany)

The discussion about good Corporate Governance has been increasing globally for years. But which role should Internal Audit play in that context?Based on a survey between all national Institutes of Internal Auditing in Europe this book shows a widespread picture of European Corporate Governance activities and Internal Audit:- Specific questions regarding the current involvement of Internal Audit in Corporate Governance aspects- the State of the art of Internal Audit: position, scope and quality management- Focal points for improving the role of Internal Audit in Corporate Governance in Europe.All insights of the book are concentrated on European companies and offer European solutions for Internal Auditing. They are empirically founded and written in a clear and direct way for practical use.This is the first work for the European profession of Internal Audit that formulates eight focal points for improving the role of Internal Audit in Corporate Governance in Europe. The book shows how Internal Audit can fundamentally strengthen good Corporate Governance.