IMPORTANCE OF INTERNAL AUDIT WITHIN AN ENTITY

Ducu Corina-Maria ()
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Ducu Corina-Maria: “Constantin Brâncoveanu” University, Romania

Management Strategies Journal, 2013, vol. 22, issue Special, 111-116

Abstract: The efficient operation of the entity in the current economic conditions involves the practical existence of an internal audit department which aims to plan and conduct various audit missions. The implementation of this function increases the efficiency to attract and use resources, as well as the effectiveness of the processes effectuated in order to improve performance. Moreover, today, the internal audit is a powerful tool to assist management in managing the operations within the entity.

Keywords: entity; control; risks; governance; performance (search for similar items in EconPapers)
JEL-codes: M42 (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:brc:journl:v:23:y:2013:i:s:p:111-116

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