haku: @indexterm Internal auditing / yhteensä: 303
viite: 237 / 303
| Tekijä: | Freiling, C. |
| Otsikko: | Aufgaben der internen Revision aus der Sicht der Unternehmensleitung. |
| Lehti: | Schmalenbachs Zeitschrift für Betriebswirtschaftliche Forschung
1988 : MAR, VOL. 40:3, p. 191-203 |
| Asiasana: | INTERNAL AUDITING INTERNAL CONTROL MANAGEMENT BY EXCEPTION TOP MANAGEMENT |
| Kieli: | ger |
| Tiivistelmä: | Internal Auditing is part of the Internal Control System, but also serves to supervise the same. Its framework is partly given by external factors, partly dependent on the decisions made by top management. Hence, top management's attitude towards Internal Auditing is crucial; for effective results, an active role is necessary. Internal Auditing should be seen as an instrument to realize management by exception, furthermore as a segment from which junior managers may be recruited. To realize optimum size and efficiency of the department of Internal Auditing, top management has to use a pragmatic, yet risk-oriented approach. |
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