Value-added determination in an internal Audit in Cubans non-bank financial institution
Keywords:
auditAbstract
The present article is primarily aimed to establish a methodology to determine of value-added in an internal Audit in Cubans non-bank financial institutions based on the principles of corporate governance, model of three lines of defense and pillars of value-added from using a conjunct of theoretical, empirical methods and techniques that enabling strengthening of internal auditing.
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