Internal Auditing and Risk Assessment in
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Marco Allegrini; Giuseppe D’Onza
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Article
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2003
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John Wiley and Sons
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English
⚖ 102 KB
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 ‘T