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izvor podataka: crosbi

The Role of Internal Audit Function in Risk Management Process : Croatia and Europe comparison (CROSBI ID 608935)

Prilog sa skupa u zborniku | sažetak izlaganja sa skupa | međunarodna recenzija

Tušek, Boris ; Pokrovac, Ivana The Role of Internal Audit Function in Risk Management Process : Croatia and Europe comparison // International Conference ICES 2010 „Economic Development Perspectives of SEE Region in Global Recession Context“ : Book of Extended Abstracts. Sarajevo, 2010. str. 71-72

Podaci o odgovornosti

Tušek, Boris ; Pokrovac, Ivana

engleski

The Role of Internal Audit Function in Risk Management Process : Croatia and Europe comparison

Concurrently with the growth and development of companies, and as a consequence of the increasing complexity and variability of the environment in which companies operate, a new paradigm of internal audit has been developed and new approaches to conceptualization of internal audit process in an organization. In this context, the audit literature and practice over the past several years, emphasizes the importance of risk-based approach. The main subject of this paper is to research role and importance of the internal audit function in the risk management process, and also the implications of the internal audit involvement in that process on its own activity. The following objective is to examine the pre-existing condition of internal audit involvement in the risk management of the Croatian companies with the use of survey method and to compare the results with the ones of the similar studies regarding the current involvement of internal audit in risk management in Europe.

internal auditing; internal audit process; risk management

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Podaci o prilogu

71-72.

2010.

objavljeno

Podaci o matičnoj publikaciji

International Conference ICES 2010 „Economic Development Perspectives of SEE Region in Global Recession Context“ : Book of Extended Abstracts

Sarajevo:

978-9958-25-046-0

Podaci o skupu

International Conference ICES 2010 „Economic Development Perspectives of SEE Region in Global Recession Context“

predavanje

14.10.2010-15.10.2010

Sarajevo, Bosna i Hercegovina

Povezanost rada

Ekonomija