Trends and priorities in internal audit
The Audit Financiar journal, 2016, vol. 14, issue 141, 1003
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.
Keywords: Internal audit; risk assessment; performance; audit plan. (search for similar items in EconPapers)
JEL-codes: M42 M15 O33 (search for similar items in EconPapers)
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Persistent link: http://EconPapers.repec.org/RePEc:aud:audfin:v:14:y:2016:i:141:p:1003
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