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INTERDEPENDENCE BETWEEN AUDIT COMMITTEE AND INTERNAL AUDIT

机译：审计委员会与内部审计之间的相互依赖

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摘要

Internal audit is an indispensable resource and a source of information for the audit committee. Audit committees have to meet a number of obligations and responsibilities which is not possible without adequate communication with the internal audit. Internal audit is often seen as an "eyes and ears" of the audit committee. On the other hand, one of the key factors for the successful internal auditing functioning in an organization is a support that audit committee provides to the internal audit function. Previous studies stress out the importance of mutual interaction which is extremely important for reciprocal strengthening. of each other’s functions. The purpose of this paper is to investigate the relevant theoretical features of the connection between internal and Audit Committee.
机译：内部审计是审计委员会必不可少的资源和信息来源。审计委员会必须履行许多义务和职责，而这些义务和职责必须与内部审计充分沟通才能实现。内部审计通常被视为审计委员会的“耳目”。另一方面，组织中成功进行内部审核的关键因素之一是审核委员会为内部审核职能提供的支持。先前的研究强调了相互互动的重要性，这对于相互加强极为重要。彼此的功能。本文的目的是研究内部与审计委员会之间联系的相关理论特征。

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