Lucian Blaga University of Sibiu, Romania. Abstract: This article aims, through a detailed presentation as to provide clarification for a better. understanding of what internal audit definition, objectives, functions and stages of its. development mean. It is also exposed a brief history about the emergence and development of. internal audit and regulatory framework.
harvard university is a private ivy league research university in cambridge massachusetts established in 1636 its history influence and wealth have made it one of the most prestigious universities in the world
Harvard is a town in  Worcester County, Massachusetts. The town is located 25 miles west-northwest of Boston, in eastern Massachusetts.