The state of analytical procedures in the internal auditing as a corporate governance mechanism
Internal auditors are facing today’s fast-paced business conditions that challenge them to implement adequate information technology and use analytical procedures as key audit techniques. Continuous technology improvement enables the development and application of analytical procedures that were un...
Main Authors: | Ana Ježovita, Boris Tušek, Lajoš Žager |
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Format: | Article |
Language: | English |
Published: |
University of Split, Faculty of Economics
2018-01-01
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Series: | Management : Journal of Contemporary Management Issues |
Subjects: | |
Online Access: | http://hrcak.srce.hr/file/311154 |
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