NEW DIRECTIONS IN INTERNAL AUDIT RESEARCH: A STRUCTURED LITERATURE REVIEW

  • Nguyễn Thị Dự
  • Phạm Thị Thu Oanh
Keywords: Internal audit, internal audit function, a structured literature review.

Abstract

After the global economic crisis, business managers reassessed the
organizational model and saw the role of risk management as well as the role of
internal audit in each enterprise. It raises the need for an internal audit to help
businesses identify and assess risks, especially critical risks affecting the business
situation of businesses. This study summarizes research about internal audit
from the 1990s to the present through study about function and implementation
of internal audit. Since then, the research also shows out some future research
related internal audit. The author uses document research method to have
structure to include 10-step based on the research of Massaro et al. [1].

điểm /   đánh giá
Published
2020-11-16
Section
KINH TẾ-XÃ HỘI