Open AccessEwolucja audytu wewnętrznego na świecie
Author(s) -
Tomasz Dasek
Publication year - 2018
Publication title -
studenckie prace prawnicze, administratywistyczne i ekonomiczne
Language(s) - English
Resource type - Journals
ISSN - 1733-5779
DOI - 10.19195/1733-5779.22.3
Subject(s) - internal audit , audit , business , control environment , accounting , control (management) , corporate governance , process management , finance , joint audit , management , economics
EVOLUTION OF INTERNATIONAL AUDIT IN THE WORLDThe role of internal audit is to provide independent and objective assurance that anorganisation‘s risk managment, governance and internal control processes are operating effectively. The article presents the history of internal audit in the world, which due to environment changes as well as unfavourable occurrences taking place on the global market, play a remarkable role in banking systems.