![](local/cache-vignettes/L300xH470/rubon9-59d38.jpg?1724744805)
-
Journal menu
- General information
- Editorial Board and External Reviewers
- Journal Policies
- Publication Ethics and Malpractice Statement
- Instructions for authors
- Paper reviewing
- Article processing charge
- Feedback from stakeholders
- Journal’s Open Access statement
- Order hard copies of the journal
- 50 most cited papers in the journal
CORPORATE GOVERNANCE AND A PROGRAM FOR COMPLAINTS RELATING TO ACCOUNTING, AUDITING, AND INTERNAL CONTROL
Download This ArticleJanet L. Colbert
Abstract
Complaints relating to accounting, auditing, or internal control matters may periodically be received by corporations. Such matters may be submitted by a variety of parties including employees, vendors, customers, or others. Organizations should have in place, as a part of effective corporate governance, procedures for handling complaints. The Board of Directors, specifically the Audit Committee of the Board, should oversee the program, which is encompassed within the broader overall system of internal control. Management plays an important role in a corporate complaint program and both internal and external auditors can provide the Audit Committee with valuable information as that body monitors it.
Keywords: Corporate Governance, Internal Control
How to cite this paper: Colbert, J. L. (2008). Corporate governance and a program for complaints relating to accounting, auditing, and internal control. Corporate Ownership & Control, 5(3-1), 208-211. https://doi.org/10.22495/cocv5i3c1p4