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THE INTERNAL AUDIT AS COGNITIVE PROCESS

D. Petrașcu and E. Dobre
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D. Petrașcu: Lucian Blaga University of Sibiu, Sibiu, Romania
E. Dobre: Ovidiu University, Constanța, Romania

Вестник Киевского национального университета имени Тараса Шевченко. Экономика., 2016, vol. 46, issue 188, pages 22-26

Abstract: The term AUDIT generally comes from the Latin word "audire" to listen and to inform others, from today's Anglo-Saxon countries, this term has the meaning of a revision of the accounting information and of those of a different nature, realized by an independent professional, in view of expressing an opinion regarding the regularity and honesty of the audited information (1 Ştefan Crăciun, Audit financiar şi audit intern, The Economic Publishing House, Bucharest, 2004, page 22). In a general register, an audit has the purpose to grant an entity added value by a systematic and methodic approach, evaluating the risk management processes, the control processes and the governing processes, all of which are materialized within an objective and professional report.

Keywords: audit; auditor; risk management; value (search for similar items in EconPapers)
Date: 2016
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