HIGHLIGHTS
SUMMARY
The aim of this article is to understand the importance of internal audit departments todays-part of corporate governance and guardian of the organisation`s culture and climate-, as well as the opportunities that new technologies offer to increase their effectiveness and efficiency. Methods: To this end, based on an exhaustive review of the literature, the concepts of internal audit and data analytics are related, and a framework is proposed for the implementation of a technology of these characteristics in an internal audit department. Discussion: Based on these results, it is concluded that there . . .
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