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New perspectives in internal audit role : what can be learned from Nestlé’s experience
Other Title(s)
الآفاق الجديدة لدور المراجعة الداخلية : Nestlé’s نموذجا
Joint Authors
Source
Revue D'economie et de Développement Humain
Issue
Vol. 11, Issue 2 (s) (31 Aug. 2020), pp.200-214, 15 p.
Publisher
Blida 2 university-Lounici Ali Economic and Human Development Laboratory Algeria's
Publication Date
2020-08-31
Country of Publication
Algeria
No. of Pages
15
Main Subjects
Financial and Accounting Sciences
Topics
Abstract EN
Change, complexity and uncertainty are the main features of today's business.
As risks change and emerge, stakeholders' expectations continue to evolve causing a radical change in internal Audit function.
This study aims to highlight and explore this new role and direction of internal audit function according to the latest theories regarding the role of internal auditing.
To achieve this purpose, the case of Nestlé would be study using a descriptive and analytic method.
In this company, it is expected of internal auditors to remain forward-looking and solution-oriented, no longer focus on control and compliance.
American Psychological Association (APA)
Bu Aziz, Nawal& Qadduri, Ammar. 2020. New perspectives in internal audit role : what can be learned from Nestlé’s experience. Revue D'economie et de Développement Humain،Vol. 11, no. 2 (s), pp.200-214.
https://search.emarefa.net/detail/BIM-1038328
Modern Language Association (MLA)
Bu Aziz, Nawal& Qadduri, Ammar. New perspectives in internal audit role : what can be learned from Nestlé’s experience. Revue D'economie et de Développement Humain Vol. 11, no. 2 (Special issue) (2020), pp.200-214.
https://search.emarefa.net/detail/BIM-1038328
American Medical Association (AMA)
Bu Aziz, Nawal& Qadduri, Ammar. New perspectives in internal audit role : what can be learned from Nestlé’s experience. Revue D'economie et de Développement Humain. 2020. Vol. 11, no. 2 (s), pp.200-214.
https://search.emarefa.net/detail/BIM-1038328
Data Type
Journal Articles
Language
English
Notes
-
Record ID
BIM-1038328