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Article
The Internal Auditor’ Role in the Context of Modern Corporate Governance
Author(s)
Eugenios Menexiadis, Marios Menexiadis, Kyriakos Palilis
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DOI:10.17265/1537-1514/2026.01.002
Affiliation(s)
European University Cyprus, Nicosia, Cyprus; Excelia Group/Excelia Business School, Paris, La Rochelle, Tours, Orleans, France; Certified Public Accountant, Athens, Greece
ABSTRACT
Internal audit aims to
prevent errors and is essentially preventive in nature. Internal audit is an
independent, objective, assurance and consulting activity that adds value and
improves corporate activities and operations.
KEYWORDS
internal audit, controls, corporate governance, add value
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