The positive effect / added value brought to an economic entity through internal audit function requires effective measurement criteria. It is true that it looks pretty difficult to establish this kind of values (the value added by internal audit in the enterprise). Touching internal audit...

Efficiency audit of business partnership is a mean of analyzing and monitoring business partnerships in terms of optimizing the financial management of the company. Its implementation is possible both in the form of internal audit by implementation of the tasks placed to the internal audit staff...

In this paper we give an overview of the most important developments that the accounting profession has experienced ever since Albania switched from a closed economy to an open market one. We put forth a discussion about the factors that recently seem to represent major challenges for the...

This article aims, through a detailed presentation as to provide clarification for a better understanding of what internal audit definition, objectives, functions and stages of its development mean. It is also exposed a brief history about the emergence and development of internal audit and...