Corporate Ethics and Governance in Accounting and Finance
DFA6251
3
0
3
Description
Corporate governance in Mauritius and in the UK; accountability and responsibility; stakeholder and stockholder theory; Role and responsibilities of Board of Directors; Structure of the Board of directors; Role and responsibilities of Management, Internal Auditor and External Auditor; Users of Financial reports and their expectation; Business Ethics; difference between codes of ethics and the legislation; principle of Independence; code of ethics for professional accountants and chartered financial analysts;
