Abstract: The constant growth of companies, both in size and in economic diversification, makes it difficult to control them. For this reason, internal audit has today become a corporate governance support function capable of acting in different areas such as business management, risk management, improvement of ethical practices, internal control and information technology.
Internal audit activities include not only traditional audit, internal controls and compliance, but also consulting activities in operational management, risk management and corporate governance. Internal audit has thus evolved from an administrative and accounting control aimed at ensuring the reliability of data towards an operational examination focused on the strategic........
Keywords Internal audit; governance; advice; impact; business
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