Compliant in principle! and in practice? Internal audit at listed companies in the Netherlands: beyond compliance with the Dutch Corporate Governance Code
The revised Dutch Corporate Governance Code of 2016 (hereafter “the Code”) comprises provisions regarding the existence of an internal audit function. Following the comply or explain principle of the Code, Euronext Amsterdam listed companies with a registered office in the Netherlands either have es...
Main Authors: | , , |
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Format: | Article |
Language: | English |
Published: |
Pensoft
2020-04-01
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Series: | MAB |
Online Access: | https://mab-online.nl/article/50021/download/pdf/ |