International Journal of Advances in Management and Economics (IJAME)

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TitleInternational Journal of Advances in Management and Economics
AuthorMihaela Daciana Nanu
AbstractIn recent years, academic attention on internal audit and corporate governance has grown very much, especially due to the collapse of many corporations around the world. Also, another motivation for this increase in studies is related to the evolving and expanding role of internal audit as a major corporate governance mechanism but also as an internal consultancy service. Thus, since during the last years corporate governance has received very much attention (due to its importance), not only from regulators but also from scholars, resulting in highlighting the significance of the internal audit, this research focuses on changes in the internal audit conditioned by the corporate governance. The main goal of this paper is to chart the similarities and differences, evolution and possible direction of audit committees across the two board structures widespread today within Europe. In this respect, an empirical study of audit committees across the UK, and Egypt will be performed. This is to encompass the unitary board perspective prevalent in the UK, the dual-board perspective prevalent in Egypt. To assess the similarities and differences of audit committees, a total of 6 companies and their annual reports were analysed. The companies reviewed were selected from high capitalisation indexes in the relative countries: The FTSE-100 for the UK and the EGX- 30 for Egypt.

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