INTERNAL AUDIT AND MANAGEMENT CONTROL

Sorin Domnişoru, Sorin Vînătoru and Daniel Goagără
Additional contact information
Daniel Goagără: University of Craiova

Annals of University of Craiova - Economic Sciences Series, 2009, vol. 1, issue 37, 226-233

Abstract: Noticing that notions such as „control”, „audit” and „review” are „readily” employed in the field language of daily occurrence, as well as in specific regulations, we felt the need of expressing a personal outlook regarding their area of activity. Considering this background, we have focused on the issue of financial control of management related to the internal audit and the management control, in order to reveal, in an accurate way, what meaning should be assigned to each of these notions. According to all existing pros and cons the delimitations included in this paper, we consider that, as long as they are perceived in the sense we have evoked in this paper, the internal audit and the management control, by means of their services of great complexity, may constitute real resources meant to provide the professional management and the eradication of the dilettantism.

Keywords: audit; control; review (search for similar items in EconPapers)
JEL-codes: M40 M42 (search for similar items in EconPapers)
Date: 2009
References: Add references at CitEc
Citations:

Downloads: (external link)
http://feaa.ucv.ro/AUCSSE/0036v1-0028.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:aio:aucsse:v:1:y:2009:i:11:p:226-233

Access Statistics for this article

Annals of University of Craiova - Economic Sciences Series is currently edited by Sorinel Domnisoru

More articles in Annals of University of Craiova - Economic Sciences Series from University of Craiova, Faculty of Economics and Business Administration Contact information at EDIRC.
Bibliographic data for series maintained by Anca Bandoi ( this e-mail address is bad, please contact ).