Guidance on the 8th EU Company Law Directive, article 41 : part 2

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<rdf:Description>
<dc:creator>Federation of European Risk Management Associations</dc:creator>
<dc:creator>European Confederation of Institutes of Internal Auditing</dc:creator>
<dc:date>2010</dc:date>
<dc:description xml:lang="es">Sumario: This document complements the Guidance on the 8th EU Company Law Directive (Art. 41), published by FERMA and ECIIA on 21 September 2010, with recommendations for implementing operationally the statement of the Directive:Monitoring the effectiveness of the  internal control, internal audit and risk management systems.
While general concepts are detailed in the Part 1, senior executives and executive committees will find in this Part 2 answers to questions for improving the governance of their companies. The purpose of FERMA and ECIIA is not to deliver the definitive answer, but to suggest  some best practices from among their members to help senior executives adapt those practices to their company. In particular, the goals and missions of enterprise risk management (ERM), internal control and internal audit are explained in these documents, but our purpose is not to promote any particular organisation model. These  functions must be implemented, whether dedicated departments are created for each one or not, depending on the size, the organisation and the culture of the company</dc:description>
<dc:identifier>https://documentacion.fundacionmapfre.org/documentacion/publico/es/bib/135463.do</dc:identifier>
<dc:language>eng</dc:language>
<dc:publisher>FERMA</dc:publisher>
<dc:rights xml:lang="es">InC - http://rightsstatements.org/vocab/InC/1.0/</dc:rights>
<dc:subject xml:lang="es">Auditoría externa</dc:subject>
<dc:subject xml:lang="es">Gerencia de riesgos</dc:subject>
<dc:subject xml:lang="es">Evaluación de riesgos</dc:subject>
<dc:subject xml:lang="es">Control interno</dc:subject>
<dc:subject xml:lang="es">Auditoría interna</dc:subject>
<dc:type xml:lang="es">Libros</dc:type>
<dc:title xml:lang="es">Guidance on the 8th EU Company Law Directive, article 41 : part 2</dc:title>
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