Μηχανισμός εσωτερικού ελέγχου ναυτιλιακής επιχείρησης
SubjectΝαυτιλία -- Διοίκηση και οργάνωση ; Auditing, Internal ; Ναυτιλιακές εταιρείες -- Διοίκηση και οργάνωση
The corporate structure of a typical shipping company of Greek interests occupied in the dry and wet bulk sector of the maritime industry differs significantly from firms in other industries. There is a connection of every department of a shipping firm with specific accounts for which the department is responsible. All these accounts are included in the four major Financial Statements of each company (Statement of Financial Position, Statements of Comprehensive Income, Statement of Equity, Statement of Cash Flows). The preparation of right and true Financial Statements is of major concern for the physical or legal entities that wish to be informed about the true financial position of the company. This scope is served through the Science of Auditing. Audits can be separated in two major supplementary segments : External Audit and Internal Control. The scope of Internal Control far surpasses the External Audit’s one since it aims not only to the true information derived from the Financial Statements but to the optimization of the firm’s performance as well. Internal Control was firstly introduced to shipping companies upon the issue of Sarbanes – Oxley Act in 2002 by the U.S. Congress. This act imposes a very strict framework to the Internal Control Procedures of a company. Non listed shipping companies which are not bound to this strict framework of that Act seem to have sound potentials for developing even further their Internal Control System.