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Ewolucja audytu wewnętrznego na świecie

100%
Dasek T.
Studenckie Prace Prawnicze, Administratywistyczne i Ekonomiczne
|
2017
|
vol. 22
35-46
EN
The role of internal audit is to provide independent and objective assurance that an organisation‘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.
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