Tsvetanova, Yulia (2014): Internal Audit in the Pharmaceutical Sector: International and National Good Practices. Published in: Aktiv , Vol. 4, No. April (April 2014): pp. 13-15.
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Abstract
Internal audit plays an increasingly important role in the field of management. In today's economic environment, means and methods to achieve high financial performance in the medium and long-term perspective are purposefully sought. In the new reality, practice puts an emphasis on the need for additional control on the activities which, in turn, justifies concrete changes in the policy of the organizations as well. In terms of the individual organization, the implementation of internal audit is a set of applications of international practices and compliance with the national legislation that are undertaken to improve the competitiveness.
Item Type: | MPRA Paper |
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Original Title: | Internal Audit in the Pharmaceutical Sector: International and National Good Practices |
English Title: | Internal Audit in the Pharmaceutical Sector: International and National Good Practices |
Language: | English |
Keywords: | internal audit, good practices, pharmaceutical sector |
Subjects: | F - International Economics > F5 - International Relations, National Security, and International Political Economy > F53 - International Agreements and Observance ; International Organizations I - Health, Education, and Welfare > I1 - Health > I18 - Government Policy ; Regulation ; Public Health M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M4 - Accounting and Auditing > M42 - Auditing |
Item ID: | 56343 |
Depositing User: | Yulia Atanasova Tsvetanova |
Date Deposited: | 01 Jun 2014 06:25 |
Last Modified: | 28 Sep 2019 20:51 |
References: | European Commission. Guidelines of 5 November 2013 on Good Distribution Practice of medicinal products for human use. Institute of Internal Auditors. The role of the internal control and the function of the internal audit for the effective management and organic growth of the organizations. 2006. Sarens, G., I. de Beelde. The Relationship between Internal Audit and Senior Management: A Qualitative Analysis of Expectations and Perceptions. International Journal of Auditing, 10, 2006, pp. 219-241. Staneva, Ts. Study of the Status of the Internal Audit in Bulgaria. National Conference of Internal Auditors in Bulgaria, 2013. Swinkels, W. Exploration of a theory of internal audit. University of Amsterdam, 2012. World Health Organization. WHO good manufacturing practices for pharmaceutical products: main principles. Technical Report Series, No. 961, 2011. |
URI: | https://mpra.ub.uni-muenchen.de/id/eprint/56343 |