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Features Of Internal Audit

Author

Listed:
  • Razvan Ghita

Abstract

Embedding an internal audit function within the entities is a main task for Romanian in the pre-accession stage and, in the same time, its characterizing the member states and non-member states looking forward to became member states. The internal audit function requires the existence of an functional internal control which is evaluated in order to provide a reasonable assurance to the general management. Taking all these into account we have to consider the features of the internal control in relationship with the internal audit which are developed in the presented material.

Suggested Citation

  • Razvan Ghita, 2006. "Features Of Internal Audit," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(8), pages 1-12.
    • Handle: RePEc:alu:journl:v:1:y:2006:i:8:p:12
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    File URL: http://oeconomica.uab.ro/upload/lucrari/820061/12.pdf
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    More about this item

    Keywords

    internal audit; internal control.;

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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