TY - JOUR
TI - Regulations and Corporate Governance Principles Strengthening the Effectiveness of Internal Control, Compliance and Audit in the Capital Group
AU - Skuza, Sebastian
AU - Lizak, Robert
TI - Regulations and Corporate Governance Principles Strengthening the Effectiveness of Internal Control, Compliance and Audit in the Capital Group
AB - 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.
VL - 2018
IS - Issue 12 (4)/ 2018
PY - 2018
C1 - 2299-6834
SP - 51
EP - 63
DO - 10.4467/22996834FLR.18.021.10002
UR - https://ejournals.eu/en/journal/financial-law-review/article/regulations-and-corporate-governance-principles-strengthening-the-effectiveness-of-internal-control-compliance-and-audit-in-the-capital-group
KW - Audit
KW - compliance
KW - corporate governance
KW - internal control
KW - capital group