Internal auditing: an essential tool for adding value and improving the operations of financial institutions and organisations
by A.N. Mihiotis, N.F. Konidaris
International Journal of Financial Services Management (IJFSM), Vol. 2, No. 1/2, 2007

Abstract: The main purpose of this paper is to present the practice of internal audit in the business environment as an essential tool and a necessary case for financial institutions and organisations to change from traditional to modern models of management, without necessarily replacing their fundamental management practices. This work presents the role of internal audit for financial institutions and organisations analysing the limits, the tasks, the responsibilities, the powers and the concept of the function of internal audit, concentrating mainly to its application on Greek enterprises and organisations.

Online publication date: Thu, 14-Dec-2006

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