Search Results - subject:"risk based internal auditing"

Risk Management and Compliance as Main Topics within Nowadays’ Romanian Internal Auditing

Alina, Carata. Maria; Cerasela, Spãtariu Elena - In: Ovidius University Annals, Economic Sciences Series XIII (2013) 1, pp. 1141-1145

Today’s business environment is characterized by a number of pressures for a more effective risk management. The present paper highlights the perspectives of internal audit which should be considered as an important progress factor for current Romanian organizations. Our findings suggest that...

Persistent link: https://www.econbiz.de/10010679586

Risk Based Internal Audit ?An Empirical Model For Implementation

Velashani, Mohammad Ali Bagherpour; Jahanbani, Mostafa; … - In: Research Reports 2012 (2012) 1, pp. 48-58

possible by revision in attitudes to audit and changing it to risk-based internal auditing. Regarding this matter, the main … purpose of this study is to provide a?comprehensive and practical model for implementing and using risk-based internal … auditing in companies and organizations. This model is designed based on theoretical principles presented in the literature and …

Persistent link: https://www.econbiz.de/10010891151