The Role of Internal Audit Regarding the Corporate Governance and the Current Crisis

摘要

Internal audit should become a pillar supporting corporate governance, and, generally, any management act, as well as a paramount instrument used to identify risks that entities might take when performing their activities in an environmental turmoil. On the other hand, the performed activities are more and more numerous and diversified, and their extension often overpasses the basic perimeter of the entities out of the origin countries inclusively.