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Internal Audit €“ An Instrument For Risk Management In The Supply And Management Of Material Resources

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  • Gabriela Iuliana MUNTEANU
  • Paul GHEORGHE

Abstract

Internal audit is one of the tools available to the management in identifying and analyzing foreseeable risks, as well as taking the necessary measures as it provides the management structure with the necessary information to make the right decisions appropriate to the situation. Internal audit also has the role of supporting the company by identifying and evaluating significant risk exposures and improving risk control and management systems. In the context of the trend of repositioning of the supply and management of material resources within the companies, recorded in the specialized literature, it is desirable that by applying the risk identification methods, a value gain is obtained by integrating the existing risk into the activity of the company, resulting in an increase in efficiency and competitiveness.

Suggested Citation

  • Gabriela Iuliana MUNTEANU & Paul GHEORGHE, 2017. "Internal Audit €“ An Instrument For Risk Management In The Supply And Management Of Material Resources," Proceedings of the INTERNATIONAL MANAGEMENT CONFERENCE, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 11(1), pages 612-616, November.
    • Handle: RePEc:rom:mancon:v:11:y:2017:i:1:p:612-616
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    References listed on IDEAS

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    1. George Calotă & Traian Iana, 2009. "Risk Analysis - Specific Procedure of the Internal Audit," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 9(1), pages 93-100.
    2. Spãtariu Elena Cerasela & Drumea Cristina & Lazãr Cristina Mihaela, 2011. "Risk Management – A General Approach," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1191-1194, May.
    3. Gérard Baglin & Olivier Bruel & Alain Garreau & Michel Greif & Laoucine Kerbache & Christian van Delft, 2007. "Management industriel et logistique," Post-Print hal-00655495, HAL.
    4. Pál Michelberger & Csaba Lábodi, 2009. "Development of Information Security Management System at the Members of Supply Chain," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 9(4), pages 69-78.
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