Naslov
Modern Trends in Internal Auditing Development

Autori
Tušek, Boris ; Žager, Lajoš

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Izvornik
The 3rd International Customer Behavior and Retailing Research Conference - CIRCLE / - Zagreb : Ekonomski fakultet Sveučilišta u Zagrebu, 2006, 229-235

ISBN
953-6025-15-9

Skup
The 3rd International Customer Behavior and Retailing Research Conference - CIRCLE

Mjesto i datum
Zagreb, Hrvatska, 21.04.2006. - 22.04.2006

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
management; internal auditing; purpose of internal auditing; scope of intenal auditing; internal audit process; audit planning; performance of audit work; audit reporting; follow up; risk based approach; internal auditing profession in Republic of Coratia

Sažetak
Efforts undertaken by management in the last decade to improve the quality of the management process, in terms of increased care and dedication in accomplishing the set goals and owner's demands, efficient resource employment, increased quality and ecological awareness, ethical conduct and emphasised responsibility, are resulting in a new atmosphere where internal auditors must significantly change their approach to work – from old conservative and passive approach to reviewing to proactive customer-focused orientation. Internal auditing must increasingly focus its potentials on future by advising in regard to anticipated future risks in certain business areas. One of the fundamental tasks of internal auditing becomes advising management on possibilities of risk management in terms of forming and supervising an appropriate internal control system.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA