B P International

Corporate governance is rising as a subject for debates and an MBA course at many business schools all over the world. Whereas it is developed as one of key functions at headquarters at medium and big companies. Esp., it can be combined with ISO and quality management system toward a better leadership and management roles in various industries. After our previous paper of “A set of limited Asian Pacific comparative corporate governance standards”, this one concentrates on several comparative international standards, so-called a limited comparative set of standards on corporate governance. First, it looks at some groups of findings on corporate governance subjects in the post-crisis period. It found out that companies in these periods need to oversight their legal or compliance activities, besides suitable policies. Second, it identified different points in latest corporate governance standard principles and systems in groups: CFA Corporate Governance Standards and ADB & ...

The aim of this paper is general characteristics of internal audit as an instrument for supporting management and presentation of the results of research conducted in selected public finance sector entities in Poland. It is a pilot phase. The main idea behind this study is to present the experiences of the public finance sector entities in relation to internal audit implementation. The research was conducted with the use of the method of the primary literature reviewing and a research survey in the period of time from May to September 2015. The results of the conducted research indicate that the organization and operating of internal audit in most cases conformed with the relevant law, and the measures adopted enabled auditors to act independently. The analysed entities were and still are interested in internal auditing. In most of the entities their financial, operating and information activities - also important for the entities - were audited. Although most of the analysed ent...