CONCEPTUALIZATION OF THE INTERNAL AUDIT MANAGEMENT UNDER THE IMPACT OF THE ACTIVE-CYCLICAL POTENTIAL OF CORPORATION
In this article, the conceptualization of the Internal Audit Management in the corporation is offered and based on the perspective of systematic approaches and cyclical process. The developed by us conceptualization of the Internal Audit Management is the synthesis of elements and it gives us an introduction of the whole system of the Internal Audit Management, dividing the subject and process of the Internal Audit Management. The conceptual positions of the Internal Audit Management in corporations are basis for the decisions of the Internal Audit organizational support. The further development of the theory and the Internal Audit Management can influence on achievement of the objectives of the improving efficiency of the corporate management and the corporation activity in general.