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Internal Audit Regulations In Romania And Their Convergence To European Exigencies

Author

Listed:
  • Victor Munteanu
  • Marilena Zuca
  • Alice Ţînţă

Abstract

The aim of our approach is to clarify the role and position of the internal audit in the functioning of the organizational systems within the present social and economic context. On the one hand, the research had in view a systematization and reassessment, and, on the other hand, a synthesis and analysis of the opinions found in the specialty literature about the above mentioned subject and the regulations established by the various professional organizations and national and international authorities existing in the field of research. The internal audit is a dynamic process that should evolve together with the society and should be strongly connected with its economic stage.

Suggested Citation

  • Victor Munteanu & Marilena Zuca & Alice Ţînţă, 2010. "Internal Audit Regulations In Romania And Their Convergence To European Exigencies," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(12), pages 1-26.
    • Handle: RePEc:alu:journl:v:1:y:2010:i:12:p:26
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    File URL: http://oeconomica.uab.ro/upload/lucrari/1220101/26.pdf
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    Citations

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    Cited by:

    1. Nensi Xhani & Maria - Andreia Iliescu, 2018. "Coordination Of Audit Work Between The Internal And External Audit," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(46), pages 53-60, December.
    2. Nensi XHANI & Marioara AVRAM & Ilir MECE & Latif CELA, 2019. "Comparative Study on the Organization of Internal Public Audit in Albania and Romania," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 17(155), pages 473-473.

    More about this item

    Keywords

    internal audit; corporative governance; management-audit relation.;
    All these keywords.

    JEL classification:

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

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