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Study on the Need to Regulate the Audit Profession and the Determinants of the Improvement of the Internal Managerial Control and the Internal Audit in Relation to the External Audit

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  • Gabriela Mangu (Giurea)

    („Valahia†University of Targoviste)

Abstract

The study aims to analyze the personality and career-related factors that influence the choice of auditor profession, aspects that have enjoyed relatively little attention in the literature, especially in our country. The hypotheses debated in this study that could be part of the vision of the internal and external auditors interviewed from the public entities proposed to be analyzed from Bucharest (participants in the questionnaire) on the debates regarding the future of the auditing profession, as well as the connections with education.

Suggested Citation

  • Gabriela Mangu (Giurea), 2021. "Study on the Need to Regulate the Audit Profession and the Determinants of the Improvement of the Internal Managerial Control and the Internal Audit in Relation to the External Audit," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1041-1045, December.
    • Handle: RePEc:ovi:oviste:v:xxi:y:2021:i:2:p:1041-1045
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    References listed on IDEAS

    as
    1. Marin Popescu & Silvia Mihaela Popescu & Maria Daniela Galca, 2017. "The Internal Control Management Development Strategy in Romania," Working papers Globalization - Economic, Social and Moral Implications, April 2017 14, Research Association for Interdisciplinary Studies.
    2. Elena Doina Dascalu & Nicu Marcu & Ioan Hurjui, 2016. "Performance Management and Monitoring of Internal Audit for the Public Sector in Romania," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 18(43), pages 691-691, August.
    3. Elisa Bonollo, 2019. "Measuring supreme audit institutions’ outcomes: current literature and future insights," Public Money & Management, Taylor & Francis Journals, vol. 39(7), pages 468-477, October.
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    More about this item

    Keywords

    Auditor; Internal audit; External audit; Frequencies; Regression;
    All these keywords.

    JEL classification:

    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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