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Internal Audit Departments: Adoption and Characteristics in Italian Companies

✍ Scribed by Marika Arena; Giovanni Azzone


Book ID
110797563
Publisher
John Wiley and Sons
Year
2007
Tongue
English
Weight
187 KB
Volume
11
Category
Article
ISSN
1090-6738

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This paper aims at achieving an overall view regarding the state of the art of internal auditing in large Italian companies. Mainly, it is focused on risk assessment practices and on the execution of a risk‐based approach in the audit process. The research is based on a survey carried out on the β€˜T