GUIDANCE FOR INTERNAL AUDIT COMMITTEES

摘要

The Federation of European Risk Management Associations (FERMA) and European Confederation of Institutes of Internal Auditing (ECIIA) have published practical guidance on implementing European company law requirements on risk management, internal control and internal audit in response to the EU 8th Company Law Directive, published in December 2011. The best practice guide for senior managers is a supplement to Part 1 of the Implementation Guidance on the 8th Company Law Directive for boards and audit committees, released in September 2011.