期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2013
卷号：13
期号：2
语种：English
出版社：Ovidius University Press
摘要：The complexity of business nowadays underlines the importance of the internal audit function in organizations. Because of the market volatility,high degree of complexity,regulatory and political changes,the risk is increasing,and companies need to determine proper strategies for internal audit in order to create value for the companies. The present article intends to shed light on the importance and the ability of internal audit to create value for companies. Also,it briefly presents the role of internal audit in islamic zone.
