The dynamic of economic changes that influenced the entities has determined a spectacular evolution of internal audit practices, this aspect being also remarked by European specialists. Internal auditor need to face a wider range of challenges especially in the context of corporate governance...

Internal audit (IA) is theoretically considered a key element of modern corporate governance. Surprisingly, the existing knowledge on IA and its relation to the internal corporate governance structure is miscellaneous and rare. Consequently, empirical findings on the internal audit function...