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
Zhang Xinxin
- School of Economics and Management (Tourism College), Dalian University, China.
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.
Keywords
- Executive director
- the audit committee
- internal audit
How to 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. https://doi.org/10.18178/joebm.2023.11.4.765
Copyright & License
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).