1、3300 英文单词， 2 万英文字符 ， 中文 5800 字 文献出处： Caratas M A , Spatariu E C . Contemporary Approaches in Internal AuditJ. Procedia Economics and Finance, 2014, 15:530-537. Contemporary Approaches in Internal Audit Maria Alina Caratas, Elena Cerasela Spatariu Abstract The object of this paper is to present the r
2、ole of internal audit in the contemporary life of a company. Internal audit function plays a major role in the enterprise, carrying on control in financial field and all others settled by management, safeguarding the corporate assets and ensuring the security of accurate records. Between internal au
3、dit and the prosperity of a company, there is a strong link which leads to increase the value of the company and achieve its objectives. The relevance of internal audit reporting is given also by adapting its function to the changing expectations and its alignment to fraud prevention policies, aside
4、 with risk evaluation and improvement of control strategies. Keywords: internal audit, internal control, risk management, corporate governance codes: 1. Introduction Nowadays, internal auditors are operating in a very difficult time, facing a number of serious changes. In such circumstances, they tr
5、y to evaluate and improve the effectiveness of risk management, control and governance processes. In order to understand new systems and processes created as a result of changing regulations internal auditors should reconsider their position within the organizations. “Internal audit can play a role
6、in determining whether the living will plans developed by the organization are reasonable and supported by appropriate documentation, that the right people are involved and that the risks and controls are identified and addressed” KPMG, 2011. Regulators all over the world have recently highlighted the growing importance of internal audit in supporting managers and others within companies to ensure the integrity and reliability of financial reporting. Risks, in one form or another, have been a
