Current Trends in Internal Audit
| Autor: | Dragos Laurentiu Zaharia, Victor Munteanu |
|---|---|
| Jazyk: | angličtina |
| Předmět: |
Control environment
business.industry media_common.quotation_subject internal audit Chief audit executive Accounting Audit plan Public relations proceedings risk management internal control Internal audit Joint audit General Materials Science Information technology audit business Function (engineering) Risk management media_common |
| Zdroj: | Procedia - Social and Behavioral Sciences. :2239-2242 |
| ISSN: | 1877-0428 |
| DOI: | 10.1016/j.sbspro.2014.01.551 |
| Popis: | Internal audit is considered a profession that has emerged over the years, always seeking to meet the changing needs of their organizations. Internal audit focused on accounting problems at its beginnings, but now it has become a powerful tool to detect the main risks of organizations. As function, internal audit is a relatively recent occurrence, located, according to some authors, during the 1929 economic crisis in USA. |
| Databáze: | OpenAIRE |
| Externí odkaz: |
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