 THE INFLUENCE OF INTERNAL CONTROL AND RISK MANAGEMENT SYSTEMS ON INFORMATION TRANSPARENCY AND BUSINESS SUSTAINABILITYFlorin Boghean ()
The USV Annals of Economics and Public Administration, 2021, vol. 21, issue 2(34), 155-120 Abstract: Corporate governance continues to be an issue of great interest to both researchers and practitioners, as a result of the ongoing challenges to which companies have to answer for. The economic context and the current pandemic, but also the need for development bring new requirements to governance, imposing a rethinking of the strategy, as well as of the business processes. An internal audit function that has been allocated the appropriate resources can provide such assurance and consultancy. The motivation that determined the authors to approach this internal audit function was the topicality and importance given to the internal audit in the current period. Because of the analysis, it appears that, although a number of changes have been made to the internal audit function essential pylon in corporate governance recently, the role and importance of this function within the entities will change as a result of the digitalization of the profession. Date: 2021 Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:scm:usvaep:v:21:y:2021:i:2(34):p:155-120 Access Statistics for this article The USV Annals of Economics and Public Administration is currently edited by Editura Universitatii Stefan cel Mare din Suceava More articles in The USV Annals of Economics and Public Administration from Stefan cel Mare University of Suceava, Romania, Faculty of Economics and Public Administration Contact information at EDIRC. |
Is your work missing from RePEc? Here is how to contribute.
Questions or problems? Check the EconPapers FAQ or send mail to .
EconPapers is hosted by the
School of Business at Örebro University.