THE ROLE OF THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS IN THE FINANCIAL ACTIVITIES OF RUSSIAN COMPANIES
Abstract and keywords
Abstract (English):
The article highlights the main approaches to the formation of audit committees in major domestic companies disclosed their role and importance in monitoring the financial performance of companies

Keywords:
Board of Directors, the audit committee, capital markets, the external auditor, internal control system, international vertically integrated companies
References

1. www.iva-ru.ru

2. www.kpmg.ru

3. www.pwc.ru

4. Pankratova, L.A. Formirovanie sistemy vnutrennego audita v kholdingovykh strukturakh / L.A. Pankratova. AUDITOR. - 2013. - № 1.

5. Vysotskaya, O. Komitety po auditu KhKhI veka / O. Vysotskaya, E. Demidenko. Ekonomika Rossii: KhKhI vek. - 2005. - № 20.

6. Tipovoe polozhenie ob auditorskom komitete [Elektronnyy resurs]. Dostup: www.iia-ru.ru/ audit_committee

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