The impact of internal audit through the audit committee
Haman Yougouda
Broschiertes Buch

The impact of internal audit through the audit committee

on the financial performance of Cameroonian companies

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The fundamental objective of this paper, in the light of the literature, is to present the role played by internal audit, and more specifically the audit committee, on the financial performance of companies. It consists in examining the impact that internal audit might have on the financial performance of Cameroonian companies through the components of the audit committee. This exhaustive review of the literature has enabled us to better clarify the main concepts, and the various theories underlying them (agency theory, transaction cost theory, signal theory) in order to clearly apprehend this...