KNOWLEDGE MANAGEMENT: A CORPORATE GOVERNANCE TOOL

The need for effective information transfer between internal auditors and the accounting staff of an organization is obvious in today's business environment. Over recent years, there have been major failures in corporate governance that have caused billions of dollars to be lost by investors, e...

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Bibliographic Details
Published in:Internal Auditing 2005-07, Vol.20 (4), p.21
Main Author: Shawver, Todd A
Format: Article
Language:English
Subjects:
Accounting
Corporate governance
Document management
Electronic documents
Employees
Explicit knowledge
Guidelines
Information management
Information technology
Internal auditing
Internal auditors
Knowledge management
Product development
Records management
Tacit knowledge
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Summary:The need for effective information transfer between internal auditors and the accounting staff of an organization is obvious in today's business environment. Over recent years, there have been major failures in corporate governance that have caused billions of dollars to be lost by investors, employees, and retirees. The practice of records and information management (RIM) has emerged, causing great concern about the form of corporate records, rather than the content contained within those records. Form and format knowledge within an accounting organization is integral to complying with the Sarbanes-Oxley Act. This article seeks to provide a basis for the future of knowledge management within corporations, that between the internal auditors and the accounting staff of an organization in particular.
ISSN:0897-0378