Insights on the New Coordinates in Internal Audit
In a continuous changing world, internal audit registers its own dynamic. The present paper emphasizes the priorities and trends in internal audit reflected by international surveys as well as the empirical study performed by the authors in regard with the use of IT tools by the Romanian internal au...
| Format: | Article |
|---|---|
| Language: | English |
| Published: |
Chamber of Financial Auditors of Romania
2019-05-01
|
| Series: | Audit Financiar |
| Subjects: | |
| Online Access: |
http://revista.cafr.ro/temp/Article_9609.pdf
|
| _version_ | 1819173405556998144 |
|---|---|
| collection | DOAJ |
| description | In a continuous changing world, internal audit registers its own dynamic. The present paper emphasizes the priorities and trends in internal audit reflected by international surveys as well as the empirical study performed by the authors in regard with the use of IT tools by the Romanian internal auditors. Starting from these coordinates, the authors investigate means of enlarging the use of IT focusing on data analysis and IT security issues. The authors’ investigation continues on coordinates less approached in the academic field, regarding the behavior dimensions and its impact on the internal auditors’ work. The study’s conclusions could represent important benchmarks in the practitioners’ work and offer a large field for debate in the academic and research field. |
| first_indexed | 2024-12-22T20:22:33Z |
| format | Article |
| id | doaj.art-7a9642060d1d4285aff9b07a22acbaa0 |
| institution | Directory Open Access Journal |
| issn | 1844-8801 |
| language | English |
| last_indexed | 2024-12-22T20:22:33Z |
| publishDate | 2019-05-01 |
| publisher | Chamber of Financial Auditors of Romania |
| record_format | Article |
| series | Audit Financiar |
| spelling | doaj.art-7a9642060d1d4285aff9b07a22acbaa02022-12-21T18:13:48ZengChamber of Financial Auditors of RomaniaAudit Financiar1844-88012019-05-011715426127310.20869/AUDITF/2019/154/2619609Insights on the New Coordinates in Internal AuditIn a continuous changing world, internal audit registers its own dynamic. The present paper emphasizes the priorities and trends in internal audit reflected by international surveys as well as the empirical study performed by the authors in regard with the use of IT tools by the Romanian internal auditors. Starting from these coordinates, the authors investigate means of enlarging the use of IT focusing on data analysis and IT security issues. The authors’ investigation continues on coordinates less approached in the academic field, regarding the behavior dimensions and its impact on the internal auditors’ work. The study’s conclusions could represent important benchmarks in the practitioners’ work and offer a large field for debate in the academic and research field. http://revista.cafr.ro/temp/Article_9609.pdf internal audittrendsit toolsbehavior dimensionsskillscommunication |
| spellingShingle | Insights on the New Coordinates in Internal Audit Audit Financiar internal audit trends it tools behavior dimensions skills communication |
| title | Insights on the New Coordinates in Internal Audit |
| title_full | Insights on the New Coordinates in Internal Audit |
| title_fullStr | Insights on the New Coordinates in Internal Audit |
| title_full_unstemmed | Insights on the New Coordinates in Internal Audit |
| title_short | Insights on the New Coordinates in Internal Audit |
| title_sort | insights on the new coordinates in internal audit |
| topic | internal audit trends it tools behavior dimensions skills communication |
| url |
http://revista.cafr.ro/temp/Article_9609.pdf
|