INTERNAL AUDIT REGULATIONS IN ROMANIA AND THEIR CONVERGENCE TO EUROPEAN EXIGENCIES

The aim of our approach is to clarify the role and position of the internal audit in the functioning of the organizational systems within the present social and economic context. On the one hand, the research had in view a systematization and reassessment, and, on the other hand, a synthesis and ana...

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Published inAnnales Universitatis Apulensis : Series Oeconomica Vol. 12; no. 1; p. 267
Main Authors Munteanu, Victor, Zuca, Marilena, Tînta, Alice
Format Journal Article
LanguageEnglish
Published Alba Iulia "1 Decembrie 1918" University of Alba Iulia (Romania), Faculty of Sciences 01.01.2010
Subjects
Audits
Corporate governance
Internal auditing
Internal auditors
Regulation
Roles
Studies
Romania
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ISSN1454-9409

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Summary:The aim of our approach is to clarify the role and position of the internal audit in the functioning of the organizational systems within the present social and economic context. On the one hand, the research had in view a systematization and reassessment, and, on the other hand, a synthesis and analysis of the opinions found in the specialty literature about the above mentioned subject and the regulations established by the various professional organizations and national and international authorities existing in the field of research. The internal audit is a dynamic process that should evolve together with the society and should be strongly connected with its economic stage. [PUBLICATION ABSTRACT]
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ISSN:1454-9409