文章基本信息

标题：Current Trends in Internal Audit
本地全文：下载
作者：Victor Munteanu ; Victor Munteanu ; Dragos Laurentiu Zaharia 等
期刊名称：Procedia - Social and Behavioral Sciences
印刷版ISSN：1877-0428
出版年度：2014
卷号：116
页码：2239-2242
DOI：10.1016/j.sbspro.2014.01.551
语种：English
出版社：Elsevier
摘要：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.
关键词：internal audit;risk management;internal control;proceedings