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Innovative Techniques in Internal audit

Author

Listed:
  • Carata? Maria Alina

    (Bucharest University of Economic Studies)

  • Spãtariu Elena Cerasela

    (OvidiusUniversity of Economic Studies, Constan?a)

Abstract

With this paper, we are aiming to bring to an attention the need of change in the internal audit function within companies activities and to raise an exclamation mark in the importance accorded to this function. We made an analysis of the current role of internal audit and how this changed over the time, adapting on the economic changes. Also, we highlighted the changing relations between IA and committee, which are the characteristics used to add value for organizations using internal audit function and contouring solutions for transforming the internal audit into a more productive function. All the information is useful for practitioners and academicians in the internal audit field and can be used for further research to analyze how these changes impact

Suggested Citation

  • Carata? Maria Alina & Spãtariu Elena Cerasela, 2014. "Innovative Techniques in Internal audit," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 442-446, May.
    • Handle: RePEc:ovi:oviste:v:xiv:y:2014:i:2:p:442-446
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    More about this item

    Keywords

    internal audit; internal control; risk management; continuous audit; continuous monitoring.;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • 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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