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Collecting and Processing Information in Internal Audit

Author

Listed:
  • DUMITRU Franca

    (†Tibiscus†University of Timisoara)

  • SACUI Violeta

    (West University of Timisoara)

Abstract

The procedure of collecting and processing information represents actually preparing the information for carrying out the risk analysis and for identifying the necessary, reliable, relevant and useful information in order to achieve the objectives of the audit mission. Collection and processing information in the preparation stage of internal audit deployment facilitates the accomplishment of specific procedures and especially the risk analysis procedure. Internal auditors complete the gathered information with the legal framework, respective the law on the organization and functioning of the public entity, methodological norms, instructions and other documents governing the audited field, usually located at the headquarters of the internal audit structure, embodied in the document Collecting information.

Suggested Citation

  • DUMITRU Franca & SACUI Violeta, 2013. "Collecting and Processing Information in Internal Audit," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 248-251, May.
    • Handle: RePEc:tdt:annals:v:xix:y:2013:p:248-251
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    File URL: http://fse.tibiscus.ro/anale/Lucrari2013/Lucrari_vol_XIX_2013_041.pdf
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    More about this item

    JEL classification:

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

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