摘要：ABSTRACT. Allegrini and D'Onza aim at achieving an overall view regarding the state of the art of internal auditing in large Italian companies. Miglietta et al. consider a group of companies listed on the Italian Stock Exchange at the S&P/MIB Index (it shows the trend of equities which are selected considering their liquidity, their free float and their sector representation). According to PCAOB, scaling the audit of internal control involves tailoring the audit approach to fit the individual facts and circumstances of the company.
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