The efficient operation of the entity in the current economic conditions involves the practical existence of an … performance. Moreover, today, the internal audit is a powerful tool to assist management in managing the operations within the … entity. …

external risks. Each of the co-authors will contribute 50% of work to this article. …

This paper explores approaches to measure the performance of the internal audit function. Based upon three proposed … dimensions of formal internal audit performance - material performance, cost and risk - it uses competence research methodology … to characterize and structure internal audit competence as the prerequisite for material performance that can be measured …

maximizing the profit of the economic entity, which consist in preparing for any type of change in the market, due to the …

This paper explores approaches to measure the performance of the internal audit function. Based upon three proposed … dimensions of formal internal audit performance - material performance, cost and risk - it uses competence research methodology … to characterize and structure internal audit competence as the prerequisite for material performance that can be measured …

entity, benefits embodied in the performance of the operating entity. … the developed activities adding extra value to the entity. The proper planning and implementation of the internal audit … will contribute to the smooth running of the entity even during the economic crisis. Moreover, the reorganization of the …

maximizing the profit of the economic entity, which consist in preparing for any type of change in the market, due to the …

and operating environment, faces a number of risks, frauds. The most effective tools in preventing fraud are management … for implementation of actions as a response to risks, it is responsible for providing reports to the management of …