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文献来源:Adams C. Role of internal audit in anisations[J]. Accounting, Auditing & Accountability Journal, 2017, 1(2): 78-99.
原文 Role of internal audit in anizations
Adams Charls
INTRODUCTION
With the transformations experienced by the corporate world, virtually related to globalization, there has been petition anisations which forced management to take decisions with greater confidence. This does not only mean to keep pace with the rate at
which businesses are growing, but also to develop them in a more sustainable manner. Thus, to achieve these goals, it has been necessary to improve the management methods, tools and techniques enhanced by the internal auditing function.
The Internal Audit Function (IAF) fits into this scenario because it is an important tool available to stakeholders, internal and externally, as it is construed as an ongoing function, in order to support management in monitoring and surveillance of the planned activities, in both productive and financial areas, evaluating and reporting improvements with respect to the weaknesses, aiming to add value to anisation. In this context, this study was based on the answers to the following question: what is the perception of management on the role that Internal Audit plays in management practices and decision-making within anisations? The present study has its relevance in exploring the role IAF is playing to mitigate the dissatisfaction of the munity after accounting and financial scandals which involved auditing as a whole and as has been notoriously publicised. These Media also showed situations where there have been failures by auditing, causing discredit to the activity. Additionally, there is the lack of academic researches on the role that Internal Audit has in management practices and decision making anisations.
This research is aimed at provoking a reflection upon the contribution
of Internal Audit Function in decision making in anisations