Westhausen, Hans-Ulrich - In: Economic review : journal of economics & business 20 (2022) 2, pp. 79-95
, also regarding the work of Internal Audit. In particular, the spatial and personnel distance from operational activities … has significantly changed the audit environment and, moreover, is expected to increase audit risk. As a result, Internal … Audit needs to react promptly to adapt its effectiveness to the increased requirements and thus be able to fulfill its …