Assessment of corporate governance via internal audit

Abstract

Technological advancements have recently sharpened the ever'increasing attention on internal auditing. Simultaneously, corporate governance has received wide attention in recent years because of the major accounting scandals and large'scale corporate failures. Unfortunately, there is no such a study for the case of Greece that examines the interaction between internal audit and corporate governance. In this concept, the main purpose of the present paper is to sketch in broad brushstrokes the relationship between internal audit and corporate governance. According to up'to'date theoretical and empirical literature, the results point out the factors that assess the interaction between internal audit and corporate governance.