Auditul intern (II)
Numărul 4, aprilie 2020 » Control intern, audit și asigurare
Rezumat: According to the international view, the aim of the internal audit is “to enhance and protect the organizational value by providing assurance, advice and advanced knowledge through objective principles based on risk”.
This article presents aspects regarding the internal audit of an entity, its underlying principles, the differences between the internal audit, the financial audit and the internal control, the role of the internal audit in corporate governance, the most important types of internal audit engagements and their components, as well as the main stages of an internal audit engagement.
This article presents aspects regarding the internal audit of an entity, its underlying principles, the differences between the internal audit, the financial audit and the internal control, the role of the internal audit in corporate governance, the most important types of internal audit engagements and their components, as well as the main stages of an internal audit engagement.
Termeni-cheie:
audit intern; misiuni de asigurare; misiuni de consiliere; guvernanță corporativă; Standardele Internaționale de Audit Intern
Clasificare JEL: M42 | Pagini: 46-55
Statistică:
vizualizări rezumat 208 |
descărcări PDF 436 |
vizualizări PDF 132
(Copyright foto: 123RF Stock Photo)