Published February 27, 2026 | Version v1
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THE ROLE OF INTERNAL AUDIT IN CORPORATE GOVERNANCE AND THE ACCOUNTING INDICATORS FOR ITS EVALUATION

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In an environment where audit activities are becoming increasingly complex, evaluations based solely on human judgment cannot fully ensure objectivity. Statistical and econometric methods, by contrast, reduce randomness and enhance the scientific validity of results. Therefore, transitioning to a quantitative assessment of audit effectiveness represents an objective and inevitable necessity.

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References

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