Internal Audit in the Pharmaceutical Sector: International and National Good Practices

Internal audit plays an increasingly important role in the field of management. In today's economic environment, means and methods to achieve high financial performance in the medium and long-term perspective are purposefully sought. In the new reality, practice puts an emphasis on the need for additional control on the activities which, in turn, justifies concrete changes in the policy of the organizations as well. In terms of the individual organization, the implementation of internal audit is a set of applications of international practices and compliance with the national legislation that are undertaken to improve the competitiveness.