ResearchBib Share Your Research, Maximize Your Social Impacts
Sign for Notice Everyday Sign up >> Login

Relationship of Internal Audit Quality and Corporate Governance Measures of Multinational Corporations (MNCs) of Pakistan

Journal: Sarhad Journal of Management Sciences (Vol.2, No. 1)

Publication Date:

Authors : ;

Page : 55-65

Keywords : Corporate Governance; Internal Audit; MNCS; Pakistan;

Source : Downloadexternal Find it from : Google Scholarexternal


The internal audit is a primitive element for good corporate governance. This need has been largely felt in the developing countries to enhance and promote the corporate governance mechanism. This research evaluates the implication of internal audit of Multinational Corporations (MNCs) of Pakistan on corporate governance's quality. The outcomes of this research reveal significance of internal audit role in corporate governance of MNCs. The significance of audit committee and management in this aspect is predominant. Similarly the results also show the vitality of corporate governance in terms of quality is significant when there is independent audit department with requisite expertise of auditing. However, the reliability of internal audit is primarily determines the characteristics of management of corporate governance. Contrary to this, the implication of internal audit is insignificant on the external audit workers as well as the board of directors of MNCs in Pakistan.

Last modified: 2017-06-05 00:18:12