IDEAS home Printed from https://ideas.repec.org/a/aud/audfin/v14y2016i141p1003.html
   My bibliography  Save this article

Trends and priorities in internal audit

Author

Listed:
  • Victoria STANCIU

    (Bucharest University of Economic Studies)

Abstract

The status of the internal audit as an important pillar for corporate governance is recognized unanimously; however, this status is gained through a continuous and joined effort of all internal auditors and by a clear and solid vision of the internal audit function’s development, designed by the chief of internal audit. This status recognizes the internal audit’s support for the achievement of company objectives and the improvement of risk management and it also requires continuous quantitative accumulations in the work of internal auditors. From this perspective, the author’s attention focused on the main risks and priorities that the internal audit is facing as they are reflected by international studies and surveys. The conclusions emphasized by the author’s research may be considered important milestones for the improvement of the internal audit function in Romania and for its solid connection to the realities and problems the companies are confronting with.

Suggested Citation

  • Victoria STANCIU, 2016. "Trends and priorities in internal audit," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(141), pages 1003-1003.
    • Handle: RePEc:aud:audfin:v:14:y:2016:i:141:p:1003
    as

    Download full text from publisher

    File URL: http://revista.cafr.ro/temp/Article_9497.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Gerrit Sarens & Marco Allegrini & Giuseppe D'Onza & Robert Melville, 2011. "Are internal auditing practices related to the age of the internal audit function?: Exploratory evidence and directions for future research," Managerial Auditing Journal, Emerald Group Publishing, vol. 26(1), pages 51-64, January.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Melinda Timea Fülöp & Szabolcs Vilmos Szekely, 2017. "The evolution of the internal auditing function in the context of corporate transparency," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 15(147), pages 440-440.
    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.
    3. 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.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Steven DeSimone & Giuseppe D’Onza & Gerrit Sarens, 2019. "Correlates of Internal Audit Function Maturity," Working Papers 1905, College of the Holy Cross, Department of Economics.
    2. Redhwan Ahmed Al-Dhamari & Bakr Al-Gamrh & Ku Nor Izah Ku Ismail & Samihah Saad Haji Ismail, 2018. "Related party transactions and audit fees: the role of the internal audit function," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 22(1), pages 187-212, March.
    3. Stefano Azzali & Tatiana Mazza, 2018. "The Internal Audit Effectiveness Evaluated with an Organizational, Process and Relationship Perspective," International Journal of Business and Management, Canadian Center of Science and Education, vol. 13(6), pages 238-238, April.
    4. Abdolmohammadi, Mohammad J. & DeSimone, Steven M. & Hsieh, Tien-Shih & Wang, Zhihong, 2017. "Factors associated with internal audit function involvement with XBRL implementation in public companies: An international study," International Journal of Accounting Information Systems, Elsevier, vol. 25(C), pages 45-56.
    5. Steven DeSimone & Giuseppe D’Onza & Gerrit Sarens, 2021. "Correlates of internal audit function involvement in sustainability audits," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 25(2), pages 561-591, June.
    6. Rakipi, Romina & De Santis, Federica & D'Onza, Giuseppe, 2021. "Correlates of the internal audit function’s use of data analytics in the big data era: Global evidence," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 42(C).
    7. Christina Vadasi & Michalis Bekiaris & Andreas Andrikopoulos, 2021. "Internal Audit Function Quality and Corporate Governance: The Case of Greece," Multinational Finance Journal, Multinational Finance Journal, vol. 25(1-2), pages 1-61, March - J.

    More about this item

    Keywords

    Internal audit; risk assessment; performance; audit plan.;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M15 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - IT Management
    • O33 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Technological Change: Choices and Consequences; Diffusion Processes

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:aud:audfin:v:14:y:2016:i:141:p:1003. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Dumitru Valentin Florentin (email available below). General contact details of provider: http://revista.cafr.ro/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.