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What is the audit committee?

Author

Listed:
  • Ionela Corina Macovei

    (The Department of Economics, Quantitative Analysis and Business Information Systems, Faculty of Economics and Business Administration, Alexandru Ioan Cuza University)

Abstract

It is largely accepted that all companies need able management. But in any board system it is important to have an appropriate balance of power such that no single individual, or group, has unfettered control of the company. Our purpose is to describe the elements of good corporate governance, but we will focus on the role of audit committee in a company. The paper considers the fundamental relationships and obligations between company boards (including audit committee), auditors, shareholders and other stakeholders as key to an effective corporate governance system.

Suggested Citation

  • Ionela Corina Macovei, 2006. "What is the audit committee?," Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice (1954-2015), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 52, pages 37-41, November.
    • Handle: RePEc:aic:journl:y:2006:v:13:p:37-41
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