Consulting provided by the internal public audit function

Vasile Cosmin Nicula ()
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Vasile Cosmin Nicula: West University Timi?oara

The Audit Financiar journal, 2017, vol. 15, issue 148, 677

Abstract: This paper tackles an important issue related to internal public audit, namely specific consulting. Thus, we conceptually approach the three types of consulting engagements, focussing on a comparison between the assurance and the consulting engagements. Then, after an analysis of good practices in planning and unfolding consulting engagements, there is a conclusion section and we close the article with proposals for the enhancement of consulting afforded by internal public audit.

Keywords: audit engagements; typology; IIA Standards; responsibility of internal auditor; internal public auditing methodology; good practices. (search for similar items in EconPapers)
JEL-codes: M21 M40 (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:aud:audfin:v:15:y:2017:i:148:p:677

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