The purpose of this study is to explore the relationship between internal audit effectiveness, internal auditor's responsibility, training and fraud detection. During the last decade internal auditing has become an integral part of modern businesses since it is capable of detecting errors or...

In this paper, we analyze the importance of internal audit against banking fraud in order to ensure banking stability, using mathematic approach. We explain the steps involved in setting up an anti-fraud plan. Then, we implement two phases of this plan, namely the evaluation of the degree of...

This paper explores approaches to measure the performance of the internal audit function. Based upon three proposed dimensions of formal internal audit performance - material performance, cost and risk - it uses competence research methodology to characterize and structure internal audit...

The internal audit function is important to minimize the occurrence of fraudulent financial statements and provide assurance and independent consultation for decision-making. The purpose of this study is to analyze the relationship of the quality of internal audit team (internal audit function)...

The article on “Management and internal audit in the current context" brings in the reader's attention the concept of internal audit and its interdependence with risk management, in the effort of companies to create value and manage risk effectively.

The article on “Management and internal audit in the current context" brings in the reader's attention the concept of internal audit and its interdependence with risk management, in the effort of companies to create value and manage risk effectively.

Management activity has utility in all socio-economic segments, taking into account the need for continuous professional training of humans, management involvement in the activity of economic entities registered a significant need. What levers should be used and in what direction in order to act...

The audit of computer systems shows at least two features that make the auditwork not includable in other audit processes such as internal audit and financial audit. Thesetwo particularities refer to the specific software used in information systems auditing and reallevels of information systems...

This paper explores approaches to measure the performance of the internal audit function. Based upon three proposed dimensions of formal internal audit performance - material performance, cost and risk - it uses competence research methodology to characterize and structure internal audit...