Internal Audit. Overview and Opportunities

      Аннотация: Since information is the most valuable resource and it has become a known fact that managers expect more from internal auditors than an opinion, one can not deny the duty to prefigure factors that can stimulate consolidation, development or financial performance processes enterprise or publicly audited institution. Additionally, most entities have come to the conclusion that it is good to have internal audit work, which is a plus-value function.

Ключевые слова: Internal Audit; Accounting; Shareholder; Risk Management; Control