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.
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