{"id":3991,"date":"2023-10-26T15:42:05","date_gmt":"2023-10-26T10:42:05","guid":{"rendered":"http:\/\/vestnik.polytech.tj\/?p=3991"},"modified":"2023-10-26T15:42:05","modified_gmt":"2023-10-26T10:42:05","slug":"globalization-small-and-medium-sized-enterprises-and-in-ternal-audit-requirements-and-challenges","status":"publish","type":"post","link":"https:\/\/vestnik.polytech.tj\/?p=3991&lang=en","title":{"rendered":"GLOBALIZATION, SMALL AND MEDIUM SIZED ENTERPRISES AND IN-TERNAL AUDIT: REQUIREMENTS AND CHALLENGES"},"content":{"rendered":"

Authors<\/strong><\/h4>\n

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\u00a0 Brauweiler, Hans-Christian — <\/em><\/strong>Prof. Dr. rer. pol. Dr. h.c. WHZ Wests\u00e4chsische Hochschule <\/em>Zwickau (University of Applied Sciences) Scheffelstr. 33, Building 6,<\/em> D-08066 Zwickau, Germany<\/em>, cbrauweiler@hotmail.com<\/em><\/a>; <\/em>christian.brauweiler@fh-zwickau.de<\/em><\/a><\/p>\n

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Annotation<\/em><\/strong><\/h4>\n

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\u00a0 The need to standardize procedures and tackle similar questions of auditing, risk management, controlling and similar related topics is vast, especially, but not exclusively in multinational companies. However, smaller companies more and more find themselves in a position to act more globally \u2013 or at least internationally \u2013 in terms of sourcing as well as sales. This brings new needs for and new foci on topics as Internal Audit as well as Corruption Prevention. This article gives some ideas, hints and challenges towards these topics. In order to clarify the views expressed in this article, the author first gives some general information about internal audit, such as its definition, tasks and objectives, its historical development, legal background, structure and implementation, in order to make clear, on which aspects and understanding the argumentation is based. This introduction will provide a theoretical basis for the description and identification of the potential problems and possible challenges in an international perspective.<\/em><\/p>\n

\u00a0<\/em><\/p>\n

References<\/em><\/strong><\/h4>\n

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    \n
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     <\/p>\n","protected":false},"excerpt":{"rendered":"

    Authors   \u00a0 Brauweiler, Hans-Christian — Prof. Dr. rer. pol. Dr. h.c. WHZ Wests\u00e4chsische Hochschule Zwickau (University of Applied Sciences) Scheffelstr. 33, Building 6, D-08066 Zwickau, Germany, cbrauweiler@hotmail.com; christian.brauweiler@fh-zwickau.de   Annotation   \u00a0 The need to standardize procedures and tackle similar questions of auditing, risk management, controlling and similar related topics is vast, especially, but not exclusively in multinational companies. However, smaller companies more and more find themselves in a position to act more globally \u2013 or at least internationally \u2013 in terms of sourcing as well as sales. This…<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[143],"tags":[177],"class_list":["post-3991","post","type-post","status-publish","format-standard","hentry","category-bulletin-of-pittu-2019","tag-bulletin-of-pittu-2019-2"],"acf":[],"featured_image_src":null,"author_info":{"display_name":"Ilhomjon Qodirov","author_link":"https:\/\/vestnik.polytech.tj\/?author=3"},"_links":{"self":[{"href":"https:\/\/vestnik.polytech.tj\/index.php?rest_route=\/wp\/v2\/posts\/3991","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vestnik.polytech.tj\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vestnik.polytech.tj\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vestnik.polytech.tj\/index.php?rest_route=\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/vestnik.polytech.tj\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3991"}],"version-history":[{"count":1,"href":"https:\/\/vestnik.polytech.tj\/index.php?rest_route=\/wp\/v2\/posts\/3991\/revisions"}],"predecessor-version":[{"id":3992,"href":"https:\/\/vestnik.polytech.tj\/index.php?rest_route=\/wp\/v2\/posts\/3991\/revisions\/3992"}],"wp:attachment":[{"href":"https:\/\/vestnik.polytech.tj\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3991"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vestnik.polytech.tj\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3991"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vestnik.polytech.tj\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3991"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}