The evolution of the internal auditing function in the
context of corporate transparency
Author:
Melinda Timea FÜLÖP, Szabolcs Vilmos SZEKELY
JEL:
M42
DOI:
10.20869/AUDITF/2017/147/440
Keywords:
Internal audit, IIA, governance, evolution
Abstract:
The study presents relevant aspects concerning the
evolution of internal auditing, after the economic
recession. The reasons that persuaded the authors to
tackle the evolution of the internal auditing function are
the timeliness actuality and importance given to internal
auditing in the post-economic crisis period. Therefore, at
the level of published literature, a series of studies
concerning the evolution of internal auditing and its role
were analysed. Following the conceptual delimitation
and the presentation of the study concerning the
published literature, the authors undertook a qualitative
study, which covered the perspectives of the internal
auditing function. The result of this analysis indicates
that even though a series of changes have been
undertaken concerning the function of internal auditing,
in the recent period, the role and the importance of this
function inside the entities will change.
Abstract(196KB)
Article(619KB)