... in the areas of oversight over risk management, governance, financial reporting, internal control and support for the external audit function. Key words Audit committees Audit committee regulation Audit committee responsibilities Effectiveness External audit Financial reporting Internal audit activity Risk...

...M. Marais Via the Institute of Internal Auditors, founded in 1941, the internal auditing profession actively promote the quality of internal auditors and internal audit activities. Since 1999, internal auditing standards have been revised. From 1 January 2002, all internal audit activities/any...