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The Importance of Financial Accounting Information in the Internal Audit

Author

Listed:
  • Ion Croitoru
  • George Calota

    ("Dimitrie Cantemir" Christian University)

Abstract

Accounting and financial information to enable internal and external users to identify, measure, classify and evaluate operations and activities of an organization to be able to substantiate and adopt management decision Information is an essential element of progress, because with the economy grows and the need for information, especially financial and accounting information, whose complexity has to be the one in which more accurately to reflect the patrimonial situation of an organization or its economic-financial results. The role of internal audit is to assess the financial and accounting information provided by the organization and to provide reasonable assurance regarding the reliability, operation of internal control of financial and accounting activity, efficiency and effectiveness in using available resources and to provide solutions for improvement of organization based on the quality financial and accounting information.

Suggested Citation

  • Ion Croitoru & George Calota, 2012. "The Importance of Financial Accounting Information in the Internal Audit," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 4(3-4), pages 65-70, September.
    • Handle: RePEc:khe:journl:v:4:y:2012:i:3:4:p:65-70
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    Citations

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    Cited by:

    1. Tereshchenko Maryna, 2020. "Conducting an audit using system modeling tools in the development of deposits of flux raw materials," Technology audit and production reserves, Socionet;Technology audit and production reserves, vol. 4(4(54)), pages 4-8.

    More about this item

    Keywords

    Accounting; financial and accounting information; internal audit organization; users; management decisions; management; performance;
    All these keywords.

    JEL classification:

    • M00 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - General - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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