Search academic texts

Information × Registration Number 2105U000535, Article popup.category Стаття Title popup.author popup.publication 01-01-2005 popup.source_user Сумський державний університет popup.source http://essuir.sumdu.edu.ua/handle/123456789/54143 popup.publisher Virtus Interpress Description International board practice concerning establishing committees on the board is still not spread in the Ukraine. The state obliged Ukrainian joint stock companies to establish an audit commission. But the commission is not on the supervisory board. It is not an integral part of the board. Members of the audit commission are prohibited to be members of the supervisory board at the same time. Although the audit commission reports to the supervisory board, objectives of the audit commission are narrowed only to controlling financial transactions executed by the management board. Therefore, it is worth of establishing an audit committee on the supervisory board with a broader spectrum of functions and equipped with the deepest knowledge on corporate governance mechanisms. В цій статті досліджуються міжнародні практики роботи комітетів ради директорів. Приділяється увага роботі комітетів з аудиту та інших комітетів. popup.nrat_date 2025-05-12 Close