Kompetencje zarządzającego audytem
wewnętrznym
The Competences of Chief Auditor Executive
Author(s): Lena GrzesiakSubject(s): Economy, Business Economy / Management, Business Ethics
Published by: Społeczna Akademia Nauk
Keywords: Chief auditor executive; CAE; International Standards for the Professional Practice of Internal Auditing; The Institute of Internal Auditors; internal audit management; internal audit department
Summary/Abstract: The aim of the article is to characterise chief auditor executive (CAE) in organization through answering the research question: „What competences of chief auditor officer result from fulfilled role and performed in organization tasks?”. The author discussesthe role, competences and tasks of CAE, mainly citing International Standards for the Professional Practice of Internal Auditing. The research is based on critical research reviewand analysis of documents on CAE of Institute of Internal Auditors (IIA) as well. The following article is theoretical. The premise for its writing was the experience gained in direct contact with the chief auditor executives.
Journal: Przedsiębiorczość i Zarządzanie
- Issue Year: 20/2019
- Issue No: 6.1
- Page Range: 435-447
- Page Count: 13
- Language: Polish