Internal and external audit, audit committees and the system of risk management are well-acknowledged as important elements of a system of corporate governance, but ever-changing regulatory requirements concerning these elements suggests there remains scope to further develop our understanding of their respective roles within the corporate governance process. This e-book aims to extend the literature by presenting five papers that address selected aspects of risks and assurance in relation to corporate governance. The first three papers revolve around risk assessment and management, while the other two papers focus on internal audit and audit committees.
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