A review of internal audit theories
The article was written based on the critical review of the literature (mainly foreign) regarding the theo-retical basis of internal audit. The authors have chosen and discussed six theories, which in their opinions best explain the core of internal audit. Those are: agency theory, cost transaction...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Rada Naukowa SKwP
2016-07-01
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| Series: | Zeszyty Teoretyczne Rachunkowości |
| Subjects: | |
| Online Access: | http://ztr.skwp.pl/gicid/01.3001.0009.2856 |