Trends and priorities in internal audit

The status of the internal audit as an important pillar for corporate governance is recognized unanimously; however, this status is gained through a continuous and joined effort of all internal auditors and by a clear and solid vision of the internal audit function’s development, designed by the chi...

Full description

Saved in:
Bibliographic Details
Published in:Audit financiar (Bucharest, Romania ) Romania ), 2016-09, Vol.14 (141), p.1003-1008
Main Author: STANCIU, Victoria
Format: Article
Language:English
Subjects:
audit plan
Internal audit
risk assessment
Citations: Items that this one cites
Items that cite this one
Online Access:Get full text
Tags: Add Tag
No Tags, Be the first to tag this record!
Description
Summary:The status of the internal audit as an important pillar for corporate governance is recognized unanimously; however, this status is gained through a continuous and joined effort of all internal auditors and by a clear and solid vision of the internal audit function’s development, designed by the chief of internal audit. This status recognizes the internal audit’s support for the achievement of company objectives and the improvement of risk management and it also requires continuous quantitative accumulations in the work of internal auditors. From this perspective, the author’s attention focused on the main risks and priorities that the internal audit is facing as they are reflected by international studies and surveys. The conclusions emphasized by the author’s research may be considered important milestones for the improvement of the internal audit function in Romania and for its solid connection to the realities and problems the companies are confronting with.
ISSN:1583-5812
1844-8801
1844-8801
DOI:10.20869/AUDITF/2016/141/1003