Singapore Corporate Governance
This targets all who are keen in a breakdown of Singapore's Code of Corporate Governance and welcomes all with an interest in governance!
It is especially to assist candidates in preparing for the Singapore Chartered Accountant exams, with the module of Business Value, Risk and Governance.
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https://courses.learningluminaries.com/courses/sca-business-valuation-governance
Singapore Corporate Governance
EP52: Provision 10.4 AC & Internal Audit
Provision 10.4 states
“The primary reporting line of the internal audit function is to the AC, which also decides on the appointment, termination and remuneration of the head of the internal audit function. The internal audit function has unfettered access to all the company's documents, records, properties and personnel, including the AC, and has appropriate standing within the company.”
The Internal Audit is truly the right-hand man of the AC. Thus, we notice how much empowerment is devolved to it.
Show Notes
1) Download the Singapore Code of Corporate Governance below
https://www.mas.gov.sg/-/media/mas/news-and-publications/code-of-corporate-governance-6-aug-2018-revised-11-jan-2023.pdf
2) Join the preparatory course for the SCA exams
https://courses.learningluminaries.com/courses/sca-business-valuation-governance