QUALITY OF THE FINANCIAL ACCOUNTING INFORMATION FROM THE PERSPECTIVE OF THE CORPORATE GOVERNANCE

Abstract

Corporate governance has as objective the overall leadership and management of the entire organisation by the risk management, organisation and exercising of internal control, including the internal audit. Within the concept of corporate governance, a core role is played by the transparency of the financial-accounting information, as it lies at the basis of the decision making.

Keywords

• corporate governance
• risk management
• internal control
• internal audit
• financial situations