In the absence of any detailed comments on practical application of the International Auditing Standards 260 and 265, auditors in their sole professional judgment determine the number of persons who will be notified of significant issues and assess the level of materiality of the intended for...

В статье рассматриваются актуальные вопросы правового регулирования и практики внутреннего аудита. Автор обращается к международной практике: говорит о...

The internal audit has known a continuous evolution, the sphere of the specific activities being gradually extended from the financial and accounting area to the entity’s operational area. This aspect is significantly influenced, among others, by the subordination means of the department of...

The analysis showed that no risk management process is perfect for identifying all failures and in order to avoid them, the managers must take into consideration the recommendations of the internal auditors.