Pregled bibliografske jedinice broj: 478268
Internal Auditing as a Management Control Tool
Internal Auditing as a Management Control Tool // The Impact of European Integration on the National Economy, Accounting Section, October 2005.
Cluj - Napoca: Babes-Bolyai University, Faculty of Economics and Business Administration, Cluj-Napoca, Romania, 2005. (predavanje, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)
CROSBI ID: 478268 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
Naslov
Internal Auditing as a Management Control Tool
Autori
Tušek, Boris
Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni
Izvornik
The Impact of European Integration on the National Economy, Accounting Section, October 2005.
/ - Cluj - Napoca : Babes-Bolyai University, Faculty of Economics and Business Administration, Cluj-Napoca, Romania, 2005
ISBN
973-751-130-1
Skup
The Impact of European Integration on the National Economy, International Conference
Mjesto i datum
Cluj-Napoca, Rumunjska, 28.10.2005. - 29.10.2005
Vrsta sudjelovanja
Predavanje
Vrsta recenzije
Međunarodna recenzija
Ključne riječi
management; risk; control; internal audit
Sažetak
Modern concept of management is complex and has multiple meanings. Management is a process and a total activity directed towards the establishment of long-term goals and strategies of operations and development, the allocation of resources and the direction and control of objectives. In this context, numerous management instruments, including internal auditing as we know it today, are not an end in themselves, but a result of finding more efficient solutions and support in the realization of increasingly more complex management activities that lead the company to realize the the established future goals. Internal auditing has to develop ever new approaches to internal auditing, devise new auditing products and services, and help fulfill increasingly more complex demands that management nowadays faces. Related to that, it can be expected that internal auditing will be increasingly oriented towards the anticipation of risk in individual business areas, and towards advising the management on possibilities of risk management. This is achieved through shaping and surveillance of the appropriate system of internal controls whose activities will be preventive. The object of an internal auditor’s examination will become overall operations oriented towards the future.
Izvorni jezik
Engleski
Znanstvena područja
Ekonomija
