The Independence of Banks Internal Auditors from Banks’ Executives
Are internal auditors independent of banks’ executives? In the reality, what happens to the activity of auditors is described as "isolated activities” or at least “unobservable” for the rest of the organization except bank executives. Banks’ internal auditors operate based on a legal framework...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Ovidius University Press
2020-01-01
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| Series: | Ovidius University Annals: Economic Sciences Series |
| Subjects: | |
| Online Access: | https://stec.univ-ovidius.ro/html/anale/RO/wp-content/uploads/2021/03/Section%205/7.pdf |