Abstract
Internal audit activities have been expanded worldwide in order to protect local government organizations and, in particular, municipalities. Although several previous studies have examined internal auditing in local government organizations worldwide and provided further development in this area, none of them have developed a methodology for identifying and evaluating the possible risks when preparing an audit plan in municipalities in relation to Greece and elsewhere. This paper aims to address this gap and to ensure the adequate identification, assessment and linkage of the risks that characterize the municipality within the audit universe, leading to the corresponding preparation of an audit plan based on audit priorities. Further, the proposed methodology follows the International Professional Practices Framework and the International Standards for the Professional Practice of Internal Auditing.
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.