Audit committee characteristics and its role in monitoring internal audit function

• Main Authors: Mohamad Nor, Mohamad Naimi, Ishak, Suhaimi
• Format: Conference or Workshop Item
• Language: English
• Published: 0218
• Subjects: HG Finance
• Online Access: http://repo.uum.edu.my/25458/1/ICSTB%202018%20106_1.PDF; http://repo.uum.edu.my/25458/
• Institution: Universiti Utara Malaysia

The importance of internal audit as internal governance mechanism has been emphasized in the Malaysian Code of Corporate Governance (MCCG) where the companies should establish the internal audit function. To ensure the effectiveness of internal control functions, audit committee is entrusted to mon...