Corporate governance is a system that regulates and stewards or controls the company entity. The main purpose of Corporate governance is to create value added for stakeholders such as investor, creditor, government, employee, etc.
Stakeholders, in other that obtain benefit from creating value added, need transparency as well as accountability from management about company financial and operational data. These data are prepared accurately and reliable by management accountant.
Internal auditors as the part of management accountants have duty and responsibility to give limited assurance about those data (financial and operational data). The result of internal audit makes financial and operational data(information) become more reliable. |