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
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)
References: View references in EconPapers View complete reference list from CitEc
Citations Track citations by RSS feed
Downloads: (external link)
This item may be available elsewhere in EconPapers: Search for items with the same title.
Export reference: BibTeX
RIS (EndNote, ProCite, RefMan)
Persistent link: https://EconPapers.repec.org/RePEc:aud:audfin:v:15:y:2017:i:148:p:677
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 ().