DEMANDS AND CONTROVERSIES REGARDING THE SPHERE OF INTERNAL AUDIT ACTIVITIES

The sphere of internal audit activities has seen a continuous evolution that has frequently generated debates and controversies among specialists. The study realized in this context intends, firstly, a brief overview of the main stages of evolution and, secondly, it intends to highlight the pronounced interdependence of the positioning of internal audit and the nature of the entity's specific objectives and activities.internal audit, sphere of activity, positioning, specific objectives, audit committee, managerial needs.

ASSOCIATION BETWEEN CRITICAL,CREATIVE THINKING AND PROBLEM SOLVING IN ACCOUNTING RESEARCHES: AN OVERVIEW

The paper is attempted to focus on association between critical, creative thinking and problem solving in accounting researches. The professional accountant must possess thinking skills (i.e., inquisitiveness; open-mindedness; patience, thoroughness, and perseverance) to operate in an increasingly complex environment. These skills assist accountants in problem solving and decision making in general, and in professional research activities in particular. The present study is based on the secondary data. The collected data may be processed and analyzed in order to make the present study useful to the readers, interested parties and policy makers of the concern area. Further, the present study also tries to contribute to this literature by doing the research.critical; creative thinking; problem solving; accounting researches