期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2012
卷号：12
期号：1
语种：English
出版社：Ovidius University Press
摘要：Today's internal audit activity provides assurance that internal controls in place are adequate to mitigate the risks,governance processes are effective and efficient,and organizational goals and objectives are met. As technology,globalization,organizational governance,and such trends as mergers and acquisitions have evolved,so has the internal audit profession. Higher expectations for increased accountability,more transparency,greater due diligence,and enhanced oversight have all contributed to growing professional opportunities in internal auditing. There is an overall movement toward solid organizational governance,to which internal auditing is essential. One of this profession's challenges is clarifying for all stakeholders the internal auditors' roles,responsibilities,and true value. In actuality,they serve as management's and the board’s safety net. The internal auditors provide assurance that policies and procedures are being followed. They monitor the ethical environment,corporate culture,and “tone at the top.
