Corporate Governance and Internal Audit at Société Générale Group and ING Group

Abstract

Nowadays it is well known that the link between internal audit and corporate governance can influence all types of economic activities and that the perceived implications and consequences of this interaction have undergone a lot of changes recently. Effective cooperation over the last decade of internal audit and corporate governance improves the performance of entities. In this sense, we made a short analysis of the governance systems of the two important financial institutions, namely ING Group and Société Générale Group, followed by a comparative analysis of the internal audit function and a questionnaire conducted to assess employee performance.

Keywords

• corporate governance
• internal audit
• risk
• control
• management
• organization
• iia