In the global era, it is very important for a company to develop continuously a contemporary management accounting technic that could help achieve company's success factors (such as profitability, customer satisfaction, etc.). Some factors that generate changes in contemporary business environment are market growth and international trading.
Much changes in the business environment for the past few years, had make the rote of internal consultant will be needed in helping management to face and to win the global competitive. It is time for internal auditor as a management consultant to expand their role, in manner to give, strategic information and prime service for management. This role doesn't restrict on internal checking only. Internal auditor have to perform fully their role and duty as an internal consultant. Internal consultant is highest expression in the role of Internal auditor. |