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The profile of the internal auditor in the Romanian banking sector

Author

Listed:
  • Eugeniu TURLEA

    (Bucharest University of Economic Studies)

  • Mihaela MOCANU

    (Bucharest University of Economic Studies)

Abstract

Internal audit in the banking industry is one of the most debated topics nowadays. The paper’s objective is to examine the profile of the internal auditor in the banking industry of Romania. The research design is empirical in nature. The researchers use the development of job announcements for the position of internal auditor in the Romanian banking industry. The announcements are classified according to: language of the job announcement; geographical area of the employer; the internal auditor’s tasks; the internal auditor’s professional requirements; education and qualification; practical experience; personal attributes; age; salary etc. The results of the research consist in the current profile of an internal auditor in a Romanian bank. The research fills in an important gap in the Romanian academic literature, which lacks studies regarding the internal audit in the banking industry.

Suggested Citation

  • Eugeniu TURLEA & Mihaela MOCANU, 2016. "The profile of the internal auditor in the Romanian banking sector," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 12(143), pages 1235-1235.
    • Handle: RePEc:aud:audfin:v:12:y:2016:i:143:p:1235
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    References listed on IDEAS

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    Cited by:

    1. Maria-Andreia Iliescu (Ristea) & Nensi Xhani & Marioara Avram & Cristian Drăgan, 2020. "The Importance And Role Of Internal Audit Missions Of Stocks," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(48), pages 127-132, December.
    2. Cristina IOVU, 2017. "Aspects concerning the internal audit of inventories," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 15(146), pages 276-276.

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    More about this item

    Keywords

    Internal audit; banking; profile; Romania.;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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