IICJ Paper Transfer Pricing and the Internal Audit Role in Intercompany Transactions Nikolaos P. Dounis, Senior Internal Auditor, Cosmote Mobile Telecommunications S.A., Greece

One of the most important and difficult aspects of an audit and review on reliability and integrity of financial statements is the identification for the transactions of related parties. Related party transactions are a normal feature of commerce and business. Their importance concerning reliability and integrity of financial information is always high, especially for highly diversified entities and business structures. Due to this complexity, proper review requires a sound understanding and careful analysis.
Author
Nikolaos Dounis
Nikolaos Dounis
Nikolaos P. Dounis (BBA, Msc, PhD) is a Senior Internal Auditor at Cosmote Mobile Telecommunications S.A. at Athens, Greece. Prior to joining Cosmote he was at PriceWaterhouseCoopers, Athens, Greece working as internal audit consultant. His Master's and PhD degrees were awarded at Cass Business School, City University, London. His main research areas are internal auditing, risk management and corporste governance and his working experience is mainly in Sarbanes- Oxley compliance projects and operational audits. In 2005, he received a PhD colloquium award for distinctive performance and best presentation at the Third European Academic Conference in Internal Auditing & Corporate Governance by the IIA - UK & Ireland.
Company
Cosmote Mobile Telecommunications S.A.
Cosmote Mobile Telecommunications S.A. is the leading mobile operator in Greece. It is a member of OTE Group of Companies and has a major market share in the Southeast Europe mobile telecommunications subscribers.
Country
Greece More
Area of Law
Audit More
Business Sector
Telecommunications More
Month Published
October 2009 More
Edition
Vol. 3, No. 9, Autumn 2009 More
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