Considerations Concerning the Sphere of the Activities of Internal Auditing

The internal audit has known a continuous evolution, the sphere of the specific activities being gradually extended from the financial and accounting area to the entity’s operational area. This aspect is significantly influenced, among others, by the subordination means of the department of internal audit within the entity, as well as by the range of services which could be offered to the decisional factors. In this sense, the present material debates the connection between the position of the function within the entity and the exigencies which are imposed as far as the assessment of the objectives for the internal auditors is concerned. In the same time, we will talk about the range of services which have been offered by the internal auditors both from the perspective of the needs for their beneficiaries, as well as of the independence which characterises this kind of services. In the same time, we have approached the range of the specific services for the missions of this nature. The approach concerning the positioning of the internal audit aims, on one side, at its role as a main instrument of the entity as far as the monitoring of the risks is concerned and the assurance of the quality for the internal control devices which have been instituted by the entity, and on the other side, the need to assure the adequate independence for the accomplishment of such desiderata. As far as the services which have been offered by the auditors are concerned, within this material, they are subjected to the analysis from the perspective of their beneficiaries, as well as under the aspect of the compatibility between the assurance services and the consultancy services.