Purpose – In order to stimulate the interest of company management in the business perspective of internal audit this paper aims to investigate the possibilities of using internal audit as a helpful managerial tool and describes the benefits of such use. Design/methodology/approach – The...

Purpose – The purpose of this paper is to investigate how the internal audit can contribute to an improvement in business performance. The goal is to develop a theoretical model of the integration of quality management systems (QMS) and an internal audit within a broader managerial system and...