INTERNAL AUDIT IN THE ERA OF CONTINUOUS TRANSFORMATION
INTERNAL AUDIT IN THE ERA OF CONTINUOUS TRANSFORMATION
Author(s): Violeta Gianina Dragotă, Nicoleta Buzilă, Raoul Sabin GordeanSubject(s): Business Economy / Management, Governance, Accounting - Business Administration, ICT Information and Communications Technologies
Published by: Editura Eurostampa
Keywords: the internal audit; corporate governance; risk management; internal controls;
Summary/Abstract: One of the biggest challenges of the internal audit function in recent years has been and remains the positioning of the internal audit as a strategic function that brings added value to a company. In the context of ongoing developments in the IT industry, as well as changes in operational processes, the ability of internal audit functions to readjust their audit plans, audit processes, and the human resources needed to conduct business is constantly being tested. Thus, it becomes necessary to identify innovative practices to support the internal audit function in its process of transformation in this era of digitization and high volume of big data
Journal: Anale. Seria Ştiinţe Economice. Timişoara
- Issue Year: XXVII/2022
- Issue No: 27
- Page Range: 34-37
- Page Count: 4
- Language: English