Discusses the BCCI scandal, with particular reference to the part played by auditors Price Waterhouse. Declares the IIA Position Paper on Whistleblowing to be inadequate and urges reform of corporate governance: the selection and training of non‐executive directors must be improved and their...

Explores objectives, functions, roles and contributions of the audit committee in the context of its relationships with the board of directors, internal auditors and external auditors. Suggests that the audit committee is a step forward in the development of corporate control so long as it does...

Corporate governance has as ancient a pedigree as the formation of companies. However, six contemporary developments have provided a focus which makes this the era par excellence of corporate governance. Under review are a representative set of the economies of the world. A start is made with...