THE IMPORTANCE AND ROLE OF INTERNAL AUDIT MISSIONS OF STOCKS
In the case of entities with a significant inventory/stocks turnover, the implementation of internal audit function must be a concern of both management and shareholders, in order to prevent and detect the risk of embezzlement of these assets. This procedure must provide assurance that the inventori...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitatea din Craiova
2020-12-01
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| Series: | Annals of the University of Craiova: Economic Sciences Series |
| Subjects: | |
| Online Access: | http://feaa.ucv.ro/annals/v2_2020/011.pdf |