In this dossier you will find: 

• The principal new features of the ethical code
• The fundamental notions of the ethical code
• Applying the ethical code to the new services offered by the statutory auditor
• Applying the ethical code to potential new services

This white paper was written by the Institute Mines-Telecom Business School with the participation of Advolis Orfis.

Subjects treated in this white paper : 

• The origins of audits and auditors
• The evolution of internal audits and digital transformation
• The Covid-19 crisis and its consequences
• Internal audit: survey of advisory firms and large companies