Major studies of internal auditing: Greece in conjunction with Europe
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Ημερομηνία
2011-08
Τίτλος Εφημερίδας
Περιοδικό ISSN
Τίτλος τόμου
Εκδότης
Δικαιώματα
Attribution-NonCommercial-NoDerivatives 4.0 Διεθνές
Άδειες
Παραπομπή
Παραπομπή
Περίληψη
Organizations have encountered rapid changes in economic complexity, expanded
regulatory requirements, and technological advancements in recent years. These changes have
sharpened the interest around internal auditing. However the amount of researchers who
examined internal audit throughout Europe, a limited number of researchers in Greece
examined the theoretical framework, the role and the effectiveness of internal auditing. In this
context, the present paper aims to broaden the understanding of how internal auditing is
practised throughout Greece. To be more specific, this study contributed to the literature by
summarising the major studies addressing internal auditing and related issues in Europe and
Greece. The results indicate the basic scientific interests about internal audit in Greece and the
interaction with the studies conducting in Europe.