To what extent is there now a closer correlation between the expectations of internal and external auditors?

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To what extent is there now a closer correlation between the expectations of internal and external auditors?

Corporate Governance

If you’re keen to learn more about the rules and regulations that control companies, then corporate governance could be the subject for your dissertation. The following are just a few topic suggestions in this area to get you started.

Example corporate governance dissertation topic 1:

With reference to the Dutch banking sector and contemporary developments within corporate governance: To what extent is there now a closer correlation between the expectations of internal and external auditors?

The introduction of a new Dutch Corporate Governance code from 1st January 2009 has ushered in a new era of corporate governance within the Dutch banking sector. Underlying the reforms was a desire, as a consequence of the global credit crunch, to restore trust in the system. The reforms have centred upon three specific aspects: increasing governance within banks, audit, risk management, and remuneration policies. Three years into this new system this dissertation seeks to evaluate the extent to which the reforms have realised their creators’ intentions and does so via reference to the auditing and governance arrangements presently in existence within four Dutch banks. Accordingly, this dissertation supplements existing academic knowledge through conducting interviews with a number of senior banking officials so that this study advances understanding within the field.

Suggested initial topic reading:

  • Code Tabaksblat (Frijns, J., ed.) (2008) De Nederlandse corporate governance
  • Code. Available at: http://www.commissiecorporategovernance.nl/page/downloads/Dec_2008_Code_NL.pdf [accessed 27 May 2012].
  • Friesland Bank (2010), Financieel jaaroverzicht 2010, Friesland Bank: Leeuwarden, pp. 1-163.
  • Glover, S.M., Prawit, D.F. and Wood, D.A. (2008) ‘Internal audit sourcing arrangement and the external auditors’ reliance decision’, Contemporary Accounting Research, Vol. 25, pp. 193-213.