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Coordinates and Approaches in the Practice of Internal Audit

Author

Listed:
  • Ducu Corina Maria

    („Constantin Brâncoveanu” University of Pitesti Faculty of Management Marketing in Economic Affairs)

  • Maracine Mihaela Simona

    („Constantin Brâncoveanu” University of Pitesti Faculty of Management Marketing in Economic Affairs)

  • Chirila Camelia

    („Constantin Brâncoveanu” University of Pitesti Faculty of Management Marketing in Economic Affairs)

Abstract

Internal audit contributes through its processes to achieve the best working conditions within an entity and to reach the proposed objectives. Increasing the entity’s performance requires an effective coordination between the internal audit department and its risk management processes and internal control.

Suggested Citation

  • Ducu Corina Maria & Maracine Mihaela Simona & Chirila Camelia, 2011. "Coordinates and Approaches in the Practice of Internal Audit," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 678-679, May.
    • Handle: RePEc:ovi:oviste:v:11:y:2011:i:1:p:678-679
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    More about this item

    Keywords

    internal auditing; internal control; risk management.;
    All these keywords.

    JEL classification:

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

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