Naslov
The Role of Internal Audit Function in Risk Management Process : Croatia and Europe comparison

Autori
Tušek, Boris ; Pokrovac, Ivana

Vrsta, podvrsta i kategorija rada
Sažeci sa skupova, sažetak, znanstveni

Izvornik
International Conference ICES 2010 „Economic Development Perspectives of SEE Region in Global Recession Context“ : Book of Extended Abstracts / - Sarajevo, 2010, 71-72

ISBN
978-9958-25-046-0

Skup
International Conference ICES 2010 „Economic Development Perspectives of SEE Region in Global Recession Context“

Mjesto i datum
Sarajevo, Bosna i Hercegovina, 14.10.2010. - 15.10.2010

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
internal auditing; internal audit process; risk management

Sažetak
Concurrently with the growth and development of companies, and as a consequence of the increasing complexity and variability of the environment in which companies operate, a new paradigm of internal audit has been developed and new approaches to conceptualization of internal audit process in an organization. In this context, the audit literature and practice over the past several years, emphasizes the importance of risk-based approach. The main subject of this paper is to research role and importance of the internal audit function in the risk management process, and also the implications of the internal audit involvement in that process on its own activity. The following objective is to examine the pre-existing condition of internal audit involvement in the risk management of the Croatian companies with the use of survey method and to compare the results with the ones of the similar studies regarding the current involvement of internal audit in risk management in Europe.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA