Economics at your fingertips  

Consulting provided by the internal public audit function

Vasile Cosmin Nicula ()
Additional contact information
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
References: View references in EconPapers View complete reference list from CitEc
Citations Track citations by RSS feed

Downloads: (external link) (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link:

Access Statistics for this article

More articles in The Audit Financiar journal from Chamber of Financial Auditors of Romania
Series data maintained by Dumitru Valentin Florentin ().

Page updated 2017-12-30
Handle: RePEc:aud:audfin:v:15:y:2017:i:148:p:677