Consulting provided by the internal public audit function
Author:
Vasile Cosmin NICULA
JEL:
M21, M40
DOI:
10.20869/AUDITF/2017/148/677
Keywords:
audit engagements, typology, IIA Standards,
responsibility of internal auditor, internal public auditing
methodology, good practices.
Abstract:
This paper tackles an important issue related to internal
public audit, namely specific consulting. Thus, we
conceptually approach the three types of consulting
engagements, focussing on a comparison between the
assurance and the consulting engagements. Then, after
an analysis of good practices in planning and unfolding
consulting engagements, there is a conclusion section
and we close the article with proposals for the
enhancement of consulting afforded by internal public
audit.
Abstract(159KB)
Article(310KB)