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A doctoral dissertation at the University of Murcia has concluded that a greater involvement of the internal audits of financial institutions in reviewing and reliability of financial reporting improves the quality of those.
This study, whose author, Esther Gil Gras, has obtained excellent cum laude, has analyzed the effect for these entities that the internal audit function have a greater involvement in the accounting and financial reporting process.
From the results of empirical studies conducted by the author shows that the investment of resources in the internal audit function, and specifically in the review of the reliability of financial reporting "favorable effect" on banks.
The research was led by teachers and Salvador Domingo García Marín.
Source: Universidad de Murcia
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