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Insights on the New Coordinates in Internal Audit

Author

Listed:
  • Victoria STANCIU

    (The Bucharest University of Economic Studies, Romania)

  • Crina SERIA

    (The Bucharest University of Economic Studies, Romania)

Abstract

In a continuous changing world, internal audit registers its own dynamic. The present paper emphasizes the priorities and trends in internal audit reflected by international surveys as well as the empirical study performed by the authors in regard with the use of IT tools by the Romanian internal auditors. Starting from these coordinates, the authors investigate means of enlarging the use of IT focusing on data analysis and IT security issues. The authors’ investigation continues on coordinates less approached in the academic field, regarding the behavior dimensions and its impact on the internal auditors’ work. The study’s conclusions could represent important benchmarks in the practitioners’ work and offer a large field for debate in the academic and research field.

Suggested Citation

  • Victoria STANCIU & Crina SERIA, 2019. "Insights on the New Coordinates in Internal Audit," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 17(154), pages 261-261.
    • Handle: RePEc:aud:audfin:v:17:y:2019:i:154:p:261
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    File URL: http://revista.cafr.ro/temp/Article_9609.pdf
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    References listed on IDEAS

    as
    1. Earley, Christine E., 2015. "Data analytics in auditing: Opportunities and challenges," Business Horizons, Elsevier, vol. 58(5), pages 493-500.
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    Cited by:

    1. 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.

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    More about this item

    Keywords

    internal audit; trends; IT tools; behavior dimensions; skills; communication;
    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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