DEMANDS AND CONTROVERSIES REGARDING THE SPHERE OF INTERNAL AUDIT ACTIVITIES

Assoc. Prof. Dragan Cristian Ph.D and Assoc. Prof. Brabete Valeriu Ph.D
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Assoc. Prof. Dragan Cristian Ph.D: University from Craiova Faculty of Economics and Business Administration Craiova, Romania
Assoc. Prof. Brabete Valeriu Ph.D: University from Craiova Faculty of Economics and Business Administration Craiova, Romania

Revista Tinerilor Economisti (The Young Economists Journal), 2009, vol. 1, issue 13, 50-55

Abstract: The sphere of internal audit activities has seen a continuous evolution that has frequently generated debates and controversies among specialists. The study realized in this context intends, firstly, a brief overview of the main stages of evolution and, secondly, it intends to highlight the pronounced interdependence of the positioning of internal audit and the nature of the entity's specific objectives and activities.

Keywords: internal audit; sphere of activity; positioning; specific objectives; audit committee; managerial needs. (search for similar items in EconPapers)
JEL-codes: M14 M40 M42 (search for similar items in EconPapers)
Date: 2009
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Persistent link: https://EconPapers.repec.org/RePEc:aio:rteyej:v:1:y:2009:i:13:p:50-55

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