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PROJECTIONS OVER THE INTERNAL AUDIT FUNCTION IN A RESHAPING BUSINESS CONTEXT
Abstract
In the conditions of a changing environment for business, auditors face lots of challenges in finding new methods for improving organizations' operational efficiency. Stakeholders got higher expectations and internal audit function needs to adapt on these new requirements. Therefore, we have tried to underline projections on the internal audit evolution and its impact to the internal control system in the Romanian organizations. Meanwhile, we analyzed organizational culture influence over the internal audit from the perspective of adapting to new business conditions while respecting the culture of the organization. We identified several risks affecting companies in last years and we analyzed their impact on their economic stability. The results lead us to shape some conclusions regarding the new risk factors like insecurity of IT or data privacy that contribute to internal audit evolution. Authors' contribution comes in suggestions for revising internal audit in order to bring higher added value to companies.
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