• ISSN: 2301-3567 (Print), 2972-3981 (Online)
    • Abbreviated Title: J. Econ. Bus. Manag.
    • Frequency: Quarterly
    • DOI: 10.18178/JOEBM
    • Editor-in-Chief: Prof. Eunjin Hwang
    • Executive Editor: Ms. Fiona Chu
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HOME > Archive > 2023 > Volume 11 Number 4 (Nov. 2023) >
JOEBM 2023 Vol.11(4): 219-222
DOI: 10.18178/joebm.2023.11.4.765

The Influence of the Executive Director Concurrently Serving as a Member of the Audit Committee on the Performance of the Internal Audit Duties

Abstract—In order to improve the management and guidance of the audit committee on internal audit and enhance the performance effect of internal audit, this paper first analyzes the current situation of executive directors concurrently serving as audit committee members from the perspective of the characteristics of audit committee personnel, and then discusses the impact of executive directors concurrently serving as audit committee members on the efficiency of internal audit, internal audit plans, internal audit objectives and the quality of financial reports. Finally, according to the above influences, the author puts forward specific suggestions in order to improve the performance effect of internal audit.

Index Terms—Executive director, the audit committee, internal audit

Zhang Xinxin is with School of Economics and Management (Tourism College), Dalian University, China. E-mail: 15137985618@163.com

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Cite:Zhang Xinxin, "The Influence of the Executive Director Concurrently Serving as a Member of the Audit Committee on the Performance of the Internal Audit Duties ," Journal of Economics, Business and Management vol. 11, no. 4, pp. 219-222, 2023.

Copyright © 2023 by the authors. This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited (CC BY 4.0).

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