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
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)
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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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