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Internal audit in small local governments in Latvia
(Kaunas University of Technology, 2017-10-06)
Research background The role of internal audit is to provide independent assurance that an organisation’s risk management, governance, and internal control processes are operating effectively.
Purpose of the article The ...
Internal Audit and External Audit Cooperation in EU Countries
(Vilnius University, 2017-05-17)
There is no common requirement guiding the approaches taken by the European Union (EU) public sector internal audit cooperation with external audit. Relations between these audit systems have developed over time. There are ...