文章基本信息

标题：The Role of Internal Audit Regarding the Corporate Governance and the Current Crisis
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作者：Dragos Laurentiu Zaharia ; Dragos Laurentiu Zaharia ; Andreea Lazar 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：4819-4823
DOI：10.1016/j.sbspro.2014.01.1031
语种：English
出版社：Elsevier
摘要：Internal audit should become a pillar supporting corporate governance, and, generally, any management act, as well as a paramount instrument used to identify risks that entities might take when performing their activities in an environmental turmoil. On the other hand, the performed activities are more and more numerous and diversified, and their extension often overpasses the basic perimeter of the entities out of the origin countries inclusively.
关键词：governance;audit;control;efficiency;regulation