Significance of Internal Audit for Enterprise Management: Aligning Traditional Practices with International Experience
Abstract
In this article importance of internal audit for enterprise management was revisited. It comparatively studies the traditional and modern internal audit functions and analyzes the impact areas in consistent with changing business environment. Deriving from the findings and lessons from international practices, it provides a renewed internal audit functions which have a direct linkages with decision making and priority setting in an enterprise.
Keywords: internal audit, enterprise management, risk management, assurance.
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ISSN (Paper)2222-1905 ISSN (Online)2222-2839
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