Le revisioni aziendali

The Internal Auditing is an activity of a particular importance inside the contemporary firms. Since the not omogenous origins of the subject, the Author notices thata the content of "Internal Audit" nature, function, scope and activities have not been commonly accepted during previous time, in Italy but also all around the world. So, the Author describes the beginning of this activities in business context, paying a particular attention on the competencies and the cultural and professional skills an auditor should have to achieve the objectives of his being and his work. Many issues inherent IA are treated in the book; among those, the Author provides a significant and complete description of indepenednece of internal auditors, the relationship between external and internal audit and the risk assessment process.