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- Title
Innovative Techniques in Internal audit.
- Authors
Alina, Carataș Maria; Cerasela, Spătariu Elena
- Abstract
With this paper, we are aiming to bring to an attention the need of change in the internal audit function within companies activities and to raise an exclamation mark in the importance accorded to this function. We made an analysis of the current role of internal audit and how this changed over the time, adapting on the economic changes. Also, we highlighted the changing relations between IA and committee, which are the characteristics used to add value for organizations using internal audit function and contouring solutions for transforming the internal audit into a more productive function. All the information is useful for practitioners and academicians in the internal audit field and can be used for further research to analyze how these changes impact the performance of the organizations.
- Subjects
INNOVATIONS in business; INTERNAL auditing; BUSINESS enterprises; ECONOMIC change; INDUSTRIAL productivity; ORGANIZATIONAL performance
- Publication
Ovidius University Annals, Series Economic Sciences, 2014, Vol 14, Issue 2, p442
- ISSN
2393-3127
- Publication type
Article