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The Effectiveness of Internal Auditing – Overview of Measurement Methods

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This paper focuses on the effectiveness of internal audit and methods of measuring the effectiveness of internal audit. Based on fundamental type of research, trying to make a review of main approaches, ideas and opinions of high rated specialists regarding the internal audit’s performance and analysis of the latest internal audit practices at leading international companies, the main objective of the paper is to synthesize the most appropriate methods that can be used to measure the effectiveness of the audit. From the international point of view, this paper identifies the main trends that will affect the internal audit activities creating value for the organization. |

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