Starting from the expression that the financial performance of the company is incomplete if it does not consider the risk taken to achieve this performance which appears in a different way of administration - governance that controls and evaluate the performance, meet stakeholders, contributing...

The internal audit elaborates recommendations in order to improve the government process for the fulfilling of some strategic objectives, amongst one can mention: the promotion of ethic values within the patrimonial entities, the insurance of accountability, the efficient functioning of the...