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Connection Between Internal Audit And Management

Author

Listed:
  • Georgiana SUSMANSCHI

    (Spiru Haret University, Constanta, Romania)

Abstract

Management activity has utility in all socio-economic segments, taking into account the need for continuous professional training of humans, management involvement in the activity of economic entities registered a significant need. What levers should be used and in what direction in order to act effectively? The answer is not unique, but will be made based on economic theory and systematic methodological principles that lead to certain, multiple positive effects on a long-term perspective.Looking at the dynamics of the business environment every manager will set a secondary objective in addition to maximizing the profit of the economic entity, which consist in preparing for any type of change in the market, due to the influence of endogenous or exogenous factors.Internal audit concept is connected to the concept of management, internal audit beingdefined as an attribute of management by many specialists.

Suggested Citation

  • Georgiana SUSMANSCHI, 2013. "Connection Between Internal Audit And Management," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 1, pages 374-377, June.
    • Handle: RePEc:cmj:seapas:y:2013:i:1:susmanschig
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    File URL: http://seaopenresearch.eu/Journals/articles/SPAS_1_44.pdf
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    References listed on IDEAS

    as
    1. Ion VERBONCU & Ion PURCARU, 2009. "A managerial modernization model in crisis conditions," Management & Marketing, Economic Publishing House, vol. 4(3), Autumn.
    2. Bunget, Ovidiu-Constantin & David-Sobolevschi, Maria-Iulia, 2009. "Ethics and internal audit: whistleblowing issues," MPRA Paper 17312, University Library of Munich, Germany.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Management; Internal audit; Performance;
    All these keywords.

    JEL classification:

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

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