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Empirical Research On The Internal Audit. Perspective Of The Professionals Within The Romanian Banking System

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  • AURELIA ÅžTEFÄ‚NESCU,

    (The Bucharest University of Economic Studies, 010374, Romania)

  • ILEANA COSMINA PITULICE,

    (The Bucharest University of Economic Studies, 010374, Romania)

  • FLORNA MIHALCEA

    (The Bucharest University of Economic Studies, 010374, Romania)

Abstract

This research takes into consideration the existence of the principal-agent type relationships withn the banking system, as well as the portfolio of risks related to it. Therefore, the internal audit intercedes between the stakeholders on the management of the credit entities becoming a component of the corporate governance mechanism. In this respect the internal audit must assure the stakeholders of the achievement of the credit instituion's objectives, the effectiveness of the internal control system, the risk and corporate governance management. Two directions are approached within this research. The first research direction considers the review of the professional literature at national and internationals levels. The second one has as research objectives the analysis of the opinion of the professionals working into a credit entity in Romania in terms on internal audit. By this endeavor, the curent research identifies the real aspect regarding the internal audit at banking system level. objectives

Suggested Citation

  • Aurelia Åžtefä‚Nescu, & Ileana Cosmina Pitulice, & Florna Mihalcea, 2017. "Empirical Research On The Internal Audit. Perspective Of The Professionals Within The Romanian Banking System," EcoForum, "Stefan cel Mare" University of Suceava, Romania, Faculty of Economics and Public Administration - Economy, Business Administration and Tourism Department., vol. 6(1), pages 1-44, January.
    • Handle: RePEc:scm:ecofrm:v:6:y:2017:i:1:p:44
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    References listed on IDEAS

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    1. Clara-Iulia Zinca (Voiculescu), 2016. "Measuring the value of internal audit in the banking industry," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(141), pages 1009-1009.
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    Cited by:

    1. Aurelia Dumitru & Andrei Bogdan Budică & Adrian Florin Budică & Alina Georgiana Motoi, 2017. "The accounting of the grant funds and subsidies," Social Sciences and Education Research Review, Department of Communication, Journalism and Education Sciences, University of Craiova, vol. 4(2), pages 190-208, December.
    2. Aurelia DUMITRU & Andrei Bogdan BUDICÄ‚ & Adrian Florin BUDICÄ‚, 2017. "The Characteristics Of The Information Contained In The Synthesis Reports," Social Sciences and Education Research Review, Department of Communication, Journalism and Education Sciences, University of Craiova, vol. 4(1), pages 125-135, August.
    3. Aurelia DUMITRU & Andrei Bogdan BUDICÄ‚, 2017. "Informational Content Of The Periodic Synthesis Reports," Annals of the University of Craiova for Journalism, Communication and Management, Department of Communication, Journalism and Education Sciences, University of Craiova, vol. 3(1), pages 49-61, August.

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