Análisis comparado de los códigos de gobierno corporativo de España e Inglaterra. Especial referencia a la consideración de la Auditoría Interna.

Abstract

The pressures for globalisation, competition, development of the new technologies and the increase for social and environmental way are reason, between others, which have caused very rapid changes in the way of governing the organisations and the need on parts of the same ones to development of rules of government directed to protection of the implied agents. All this has led to the form in which the companies are monitored and controlled, known by Corporate Governance. The target of this paper is to carry out a comparative study on Corporate Governance in England and Spain for knowing the importance of a mechanism of internal control: the internal audit. Nevertheless, we have considered to be also essential the study of the board of directors. For it, we have carried out a comparison of the most excellent reports that have been published on this topic in both countries and, previously, we have carried out the literature review on the theories, models and concepts of Corporate Governance.