Ujišťovací versus konzultační služby interního auditu
Assurance versus Consulting Services of Internal Auditing
Author(s): Tomáš KafkaSubject(s): Business Economy / Management, Accounting - Business Administration
Published by: Vysoká škola evropských a regionálních studií, z. ú.
Keywords: internal auditing; consulting services; risk management; risks; assurance services; CAE; chief of audit execution;
Summary/Abstract: The aim of this text is to point out some difficulties within assurance and consulting services of internal auditing. There are used practical examples from private and public organizations. Although the paper primarily stems from the Anglo-Saxon literature, it takes into account the conditions of implementing internal auditing in the Czech Republic (in the Central Europe respectively). Another aim of the paper is to give some related recommendation at the level of international experience for CAE.
Journal: Auspicia
- Issue Year: 2009
- Issue No: 3
- Page Range: 34-36
- Page Count: 3
- Language: Czech