Regulations and Corporate Governance Principles Strengthening the Effectiveness of Internal Control, Compliance and Audit in the Capital Group

Authors

  • Sebastian Skuza University of Warsaw
  • Robert Lizak Polish Academy of Sciences

DOI:

https://doi.org/10.4467/22996834FLR.18.021.10002

Keywords:

audit, compliance, corportae governance, internal control, capital group

Abstract

The introduction of the so-called holding law into domestic law has been discussed in Poland for some time now. The need to adopt a holding law seems to be unquestionable, however no amendments in this scope have been introduced hitherto. The aim of this article was to discuss mechanisms of corporate governance compliant with Polish law, allowing for improvements in proficiency and effectiveness of audit, internal control and compliance win a capital group. In the Authors' opinion, these issues not only play key role in common achieving of economic aims by capital group mentioned previously, but they are also a part of supranational need of increasing transparency and security of market economy. Also, it seems unquestionable that a de lege ferenda postulate should be submitted concerning introduction of solutions in the scope of the so-called holding law in the law - Code of commercial companies.

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Published

17.12.2018

How to Cite

Skuza, S., & Lizak, R. (2018). Regulations and Corporate Governance Principles Strengthening the Effectiveness of Internal Control, Compliance and Audit in the Capital Group. Financial Law Review, (12(4), 51–63. https://doi.org/10.4467/22996834FLR.18.021.10002

Issue

Section

Articles