Book review. The Internal Audit in the Corporate Governance Context

Abstract

“He loses who knows what he will do when he wins. He wins who knows what he will do when he loses”Nicolo Machiavelli, The Prince Thus, the author of this paper has as a provocative approach the presentation of the aspects regarding the internal audit, its organization and functioning in the structure of an organization, in the context of corporate governance. This book is addressed to all those who want to know how the application and promotion of good principles of company governance have the effect of improving and improving performance at the level of each organizational entity, regardless of legal form or field of activity. An essential component of corporate governance is internal audit, which is the driver of identifying, assessing and mitigating those risks that can significantly affect the proper functioning of an entity, as well as the achievement of the objectives within the management plan.