Εσωτερικός έλεγχος και διαχείριση κινδύνων
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Keywords
Εσωτερικός έλεγχος ; Ελεγκτικές διαδικασίες ; Εταιρική διακυβέρνηση ; Διαχείριση κινδύνου ; COCO ; COSO ; Έκθεση ελέγχουAbstract
This postgraduate dissertation examines the contribution of internal auditing to
auditing processes and its crucial role in ensuring the effective operation of entities. It
focuses on the establishment and implementation of internal audit within an
organization, the methods by which audits are conducted, and the areas where issues
or deviations are identified. The study also explores the need to establish compliance
procedures aligned with the Code of Ethics of internal auditors. Furthermore, it
analyzes the methods used to differentiate between various types of audits and
highlights their overall importance at an organization level. In addition, the research
delves into the development of effective internal audit procedures and the essential
characteristics that an internal auditor should possess. Key audit areas are presented,
such as the cash cycle, securities, the customer and sales cycle, the purchases and
liabilities cycle, as well as the fixed assets and immobilizations cycle. Particular
emphasis is placed on the role of internal auditing in risk management and prevention
through the use of systems and tools that help avert potentially hazardous situations
for the organization. The dissertation also analyzes the international management
frameworks ERM,COSO, and COCO, which enhance decision-making processes and
strengthen organizational resilience against risks. The research is based on theoretical
analysis, bibliographic sources, and official studies, aiming to highlight the necessity
of an organized internal audit department within entities. Finally , it underscores the
importance of the Internal Auditors’ Code of Ethics and the role of auditing in fostering
a culture of transparency and corporate responsibility. The study concludes that
internal auditing constitutes an integral managerial and strategic tool, decisively
contributing to the efficiency, effectiveness and sustainability of business.
Postgraduate Studies Programme
Πρόγραμμα Μεταπτυχιακών Σπουδών στη Διοίκηση Επιχειρήσεων για Στελέχη (Executive MBA)Department
Σχολή Οικονομικών, Επιχειρηματικών και Διεθνών Σπουδών. Τμήμα Οργάνωσης και Διοίκησης ΕπιχειρήσεωνNumber of pages
97Language
GreekCollections
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Αναφορά Δημιουργού-Μη Εμπορική Χρήση-Όχι Παράγωγα Έργα 3.0 Ελλάδα
Αναφορά Δημιουργού-Μη Εμπορική Χρήση-Όχι Παράγωγα Έργα 3.0 Ελλάδα