This study investigates whether there is a fit between the profile of internal auditors and the activities of the internal audit department (IAD). It also seeks to discover which type of internal auditors fit which type of internal audit (IA) activities. This is commonly referred to as the...

This study reviews the literature on internal control system evaluation in order to describe the present achievements and to identify the most promising directions for future research. The paper examines Italian books and articles published in national and international database between the...

The scope of this article is the analysis of the reputation risk management process with the aim to define a conceptual model that could be applied to identify, assess and mitigate this type of risk. This model is based on the analysis of the extant literature on risk management and on corporate...

La collaborazione tra aziende è sempre più il percorso tipico per realizzare la crescita e determinare la strategia aziendale: dalle singole relazioni di <i>partnership</i> tra due aziende, alla rete di aziende, per arrivare all’azienda-rete. Parallelamente, si determina un ampliamento, oltre i...