Le contrôle interne au Royaume-Uni - RDE 07453
| Auteur | Legal News |
Alors que l'affaire EADS pose en France la question des pratiques des administrateurs de grands groupes, le Royaume-Uni fait figure de pionnier en matière de contrôle interne. En témoigne le Combined Code (révisé en 2006) régissant le rôle des administrateurs dont les mesures, même si elles n'ont aucune valeur obligatoire, sont extrêmement suivies par les "board of directors". Ainsi, ce code préconise aux conseils d'administrations d'être composés au moins pour moitié d'administrateurs non exécutifs. Les administrateurs indépendants sont par ailleurs...
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