000 -LEADER |
fixed length control field |
00857nam a22001457a 4500 |
005 - DATE AND TIME OF LATEST TRANSACTION |
control field |
20230420113216.0 |
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
fixed length control field |
230420b ||||| |||| 00| 0 eng d |
041 ## - LANGUAGE CODE |
Language code of text/sound track or separate title |
eng |
100 1# - MAIN ENTRY--PERSONAL NAME |
Preferred name for the person |
Amato, Neil |
Relator term |
author |
245 ## - TITLE STATEMENT |
Title |
The risks, and potential rewards, of rotating chief audit executives |
264 #4 - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
Date of publication, distribution, etc |
2018 |
520 #3 - SUMMARY, ETC. |
Summary, etc |
The article discusses the risks and potential advantages of rotating chief audit executives (CAEs) for an organization, focusing on key considerations for the practice based on the size, structure and culture of the company or organization. It presents the views of Richard Chambers of The Institute of Internal Auditors and Bonnie Hancock of North Carolina State University's Enterprise Risk Management Initiative, on the role of CAEs |
773 ## - HOST ITEM ENTRY |
Title |
Journal of Accountancy |
Main entry heading |
Jan2018, Vol. 225 Issue 1, pages 31 - 33 |
942 ## - ADDED ENTRY ELEMENTS |
Source of classification or shelving scheme |
|
Item type |
JOURNAL ARTICLE |