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The modified role of internal audit in COVID-19 pandemic conditions

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dc.contributor.author Sabauri, Levan
dc.date.accessioned 2021-12-15T10:32:44Z
dc.date.available 2021-12-15T10:32:44Z
dc.date.issued 2021
dc.identifier.citation VI International Scientific Conference: "Challenges of Globalization in Economics and Business", Tbilisi, 2021, pp. 306-312 en_US
dc.identifier.isbn 978-9941-491-35-1
dc.identifier.uri http://dspace.tsu.ge/xmlui/handle/123456789/880
dc.description 1. A factsheet from IIA Australia. Internal Audit and Pandemics. (2020, 03 26). https://iia.no/internalaudit-and-pandemics/. Retrieved from https://iia.no/internal-audit-and-pandemics/. 2. Hafizah Marzuki Intan Zurina Md Naain . (2020). Internal Audit Effectiveness During Movement Control Order (MCO) Period. Seminar Antarabangsa Islam Dan Sains (SAIS 2020). Universiti Sains Islam Malaysia. 3. https://www.aljazeera.com/news/2021/3/22/how-has-the-world-changed-since-covid-19. (2021, August 20). 4. LEVAN SABAURI. (2018/6/25). AUDIT RISK MANAGEMENT AND ITS AFFECT ON THE AUDIT OF THE FINANCIAL STATEMENT. Globalization & Business, 215-220. 5. Levan Sabauri. (2021). Impacts of COVID-19 on the Financial Reporting and Audit. Economics and Business . 6. Levan Sabauri, Nadezhda Kvatashidze. (2018). Prospects of Application of International Standards in Financial Reporting by Small and Medium-size Businesses in Georgia. International Journal of Business Administration, 1-8. 7. Levan Sabauri, Nino Mamardashvili. (2014). General review of the mistakes made during the audit that are common in practice. (pp. 184-191). Tbilisi: TSU Publishing House. 8. M Eulerich, M Wagener, DA Wood. (2020, August 20). Evidence on Internal Audit Effectiveness from Transitioning to Remote Audits Because of COVID-19. Retrieved from https://www.researchgate.net/profile/MarcEulerich/publication/348805905_Evidence_on_Internal_Audit_Effectiveness_from_Transitioning_to_Remote_Audits_because_of_COVID-19/links/601133c845851517ef1a3c3c/Evidenceon-Internal-Audit-Effectiveness-from-Transiti. 9. Mark Martinelli, Alfred E. Friedman, and Joel Lanz. (2020). The Impact of COVID-19 on Internal Audit. THE CPA JOURNAL, 60. 10. Mohammed Haddad. (2021, March 22). https://www.aljazeera.com/news/2021/3/22/how-has-theworld-changed-since-covid-19. Retrieved from https://www.aljazeera.com. 11. OXFAM. (2021, August 20). https://oxfamilibrary.openrepository.com/bitstream/handle/10546/621149/ bp-the-inequality-virus-250121-en.pdf. Retrieved from https://www.oxfam.org/en. en_US
dc.description.abstract New reality drives the changes not only for the industries, cities, countries, or the world but forces us to follow these changes. The article aims to present how the pandemic impacted internal audit and the responses the auditors should take in the Covid crisis. The article also discusses the necessities that caused changes in the role of internal audit during the pandemic. While discussing the change in the role of an audit we elaborate on the stages that provide reduction of the risks with the help of the audit and preserve stable financial condition for the company. en_US
dc.language.iso ge en_US
dc.publisher Ivane Javakhishvili Tbilisi State University Press en_US
dc.subject Planning an Audit, Audit Strategy, Monitoring, Financial Model, Internal Audit, Internal Control en_US
dc.title The modified role of internal audit in COVID-19 pandemic conditions en_US
dc.type Article en_US


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