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This document summarizes a report on the future of corporate governance that compares practices in the Netherlands to previous proposals from the Institute of Chartered Accountants of Scotland. It identifies strengths and weaknesses of the Dutch system, including strong internal audit functions, cooperation between internal and external auditors, but also potential lack of independence of oversight bodies. It then proposes modifications to the original ICAS recommendations, retaining some and extending othe

Author

truee

Language

EN