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Consulting provided by the internal public audit function

Author

Listed:
  • Vasile Cosmin Nicula

    (West University Timi?oara)

Abstract

This paper tackles an important issue related to internal public audit, namely specific consulting. Thus, we conceptually approach the three types of consulting engagements, focussing on a comparison between the assurance and the consulting engagements. Then, after an analysis of good practices in planning and unfolding consulting engagements, there is a conclusion section and we close the article with proposals for the enhancement of consulting afforded by internal public audit.

Suggested Citation

  • Vasile Cosmin Nicula, 2017. "Consulting provided by the internal public audit function," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 15(148), pages 677-677.
    • Handle: RePEc:aud:audfin:v:15:y:2017:i:148:p:677
    as

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    File URL: http://revista.cafr.ro/temp/Article_9560.pdf
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    References listed on IDEAS

    as
    1. Cristina Mihaela Lazar & Ramona Nicoleta Bunda, 2012. "Knowledge-based Economy, an Appropriate Response to Organizational Change Pressures, with a View to Sustainable Development," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 14(32), pages 380-392, June.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    audit engagements; typology; IIA Standards; responsibility of internal auditor; internal public auditing methodology; good practices.;
    All these keywords.

    JEL classification:

    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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