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ISSN: 2344 - 102X
ISSN-L: 2344 - 102X
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Article from Volume 8, Number 1, Year 2020| THE INFLUENCE OF INTERNAL AUDIT WITHIN THE ORGANIZATION | 
Download | | Author(s): Cristina Gabriela Cosmulese | | DOI: 10.4316/EJAFB.2020.8111 | | Abstract: Internal audit is considered to be the catalyst for the business models of the contemporary world, given its ability to turn the specifics and potential of each business into competitive advantages. Thus, over time this concept has evolved from an accounting-based approach to a profession that supports corporate governance. The purpose of the article is focused on presenting and identifying the role of internal audit in organizations in terms of the characteristics, functions and responsibilities of internal audit and the role it plays within organizations. At the same time, I would like to highlight the valuable contribution brought by the internal audit to the audited entities as well as its influences on the accounting environment. In this sense, I will discuss aspects related to maximizing the value of this activity through high performance functions, recommendations that I consider a valuable contribution to the literature in the field. | | Keywords: Internal Audit Functions, Internal Audit Products, Risk, Control, Corporate Governance | References:
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