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Right Oversight

In: Boardroom Secrets

Author

Listed:
  • Yılmaz Argüden

    (ARGE Consulting, Rothschild)

Abstract

One of the key responsibilities of the board of directors is to ensure that there are effective oversight and internal controls for the company. Therefore, internal and external auditors that provide assurance for the effectiveness of internal control systems are responsible to the board. The main purpose of internal controls is to create a culture of disciplined behavior by identifying any real or potential lapses by individuals from corporate policies.

Suggested Citation

  • Yılmaz Argüden, 2009. "Right Oversight," Palgrave Macmillan Books, in: Boardroom Secrets, chapter 0, pages 113-129, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-0-230-24829-8_7
    DOI: 10.1057/9780230248298_7
    as

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