Open Conference Systems, ICQQMEAS2013

Font Size: 
THE INTERNAL AUDIT PROCESS – AN EVALUATION OF INTERNAL AUDITING PERCEPTION, MANAGEMENT CONTROL AND MANAGEMENT’S INTERNAL AUDIT NEEDS FOR EFFECTIVE CORPORATE GOVERNANCE - THE CASE OF GREECE
George D. Kambouris

Last modified: 2015-09-24

Abstract


Internal auditing is recognized worldwide as a primary management control tool which serves as a management support function. However it is conceivable that the practices and sophistication of internal auditing applied by business entities of major industrialized nations would vary considerably to those applied by business entities in the rest of the developed world. The primary purpose of this research is to access the primary management needs with regards to internal auditing, and to evaluate the internal auditing function as perceived by internal auditors, corporate management and other company personnel. As a result of the work performed, informative disclosure is made of the perception of internal auditing by management and other business entity personnel as well as disclosure of internal auditing experiences regarding sophisticated internal audit pracrices

Full Text: PDF