|INTERNAL CONTROL EFFECTIVENESS AND RISK-MANAGEMENT PROCESS|
|Written by LUMINITA IONESCU|
ABSTRACT. Hwang et al. write that information technology and the Internet have been major drivers for changes in all aspects of business processes and activities. Sutton and Hampton argue that in an extended enterprise environment where a client organization now inherits significantly greater risk from business partners, auditors need to better understand the implications of these relationships and devise the means by which to reasonably assess business risk across the extended enterprise. Allegrini and D&039;Onza note that it is possible to identify a new trend in the largest business groups: the setting up of a specific audit company, carrying out internal auditing activities exclusively for the whole business group. Miglietta et al. investigate how Italian Listed Firms comply with the Internal Audit rules regarding the administrative liability of entities.
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