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Common points and particularities between financial audit and internal audit

Author

Listed:
  • Alexandru Georgiana

    (Universitatea Spiru Haret)

Abstract

This paper has as objective marking of a line between internal and financial auditing, in order to a better understanding of these two concepts. Giving the fact that we find ourselves in a world trapped in a continuous movement, it is well known that world communities tend to globalization. Our desires and always growing needs, along with the need of life improvement, bring the necessity of developing international directions, regarding various themes, including the auditing activity. Auditing activity is known as an activity which brings plus value, an activity with a short history, borned from our need of a high level of performance regarding all the activities developed in a company, especially in now-a-days economy when the word quality gains a much higher value. So, the auditing activity takes her well-earned place on the market, were we meet two concepts of auditing, such as internal auditing and financial (external) auditing.

Suggested Citation

  • Alexandru Georgiana, 2010. "Common points and particularities between financial audit and internal audit," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1399-1405, May.
  • Handle: RePEc:ovi:oviste:v:10:y:2010:i:1:p:1399-1405
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    More about this item

    Keywords

    audit; internal auditing; financial (external) auditing; financial statements.;
    All these keywords.

    JEL classification:

    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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