Why is there a need for additional EC-guidance on Art 41 of the 8th Directive
Roland deMeulder, Roland de Meulder, Special advisor to ECIIA Board of Directors (European Confederation of Institutes of Internal Auditing ), The European Confederation of Institutes of Internal Auditing (ECIIA)
Participants in capital markets expect more from company boards and audit committees
than ever before. Shareholders expect (and deserve) transparent and reliable information
on all significant organisational aspects, not limited to financial reporting.. To assume
this fiduciary responsibility, the board/audit committee will look for objective assurance
services provided by both its external and internal auditor.
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