دانلود Contemporary Approaches in Internal Audit

Abstract

The object of this paper is to present the role of internal audit in the contemporary life of a company. Internal audit function plays a major role in the enterprise, carrying on control in financial field and all others settled by management, safeguarding the corporate assets and ensuring the security of accurate  records. Between internal audit and the prosperity of a company, there is a strong link which leads to increase the value of the company and achieve its objectives. The relevance of internal audit  reporting  is  given  also  by  adapting  its  function  to  the  changing  expectations  and  its  alignment  to  fraud  prevention policies, aside with risk evaluation and improvement of control strategies.