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so our first sub unit is corporate governance regulations relating to internal controls please keep it in mind your cma part 1 and cma part 2 does not contain any law any regulation there is no text in cm apartment just one topic on taxation and financial reporting but you are not going to study regulations in detail like the cpa students do so just few things only you as a management accountant need to know okay so let us first discuss what is corporate governance corporate means business corporate means a business entity and governance basically its a greek word governor and the meaning of this word is to steer a ship in water so what does it mean then corporate governance basically is directing a business in a specific direction right taking the business in the direction chosen by the stakeholders now let us define what corporate governance is this is very important you need to understand the definition of corporate governance what it is all about corporate governance basically is
