GROWTH OF MANAGERIAL PERFORMANCE BY IMPROVING AUDITING ACTIVITY

Daniel Dăneci-Pătrău, Georgiana SUSMANSCHI (badea) and Luciana Spineanu-Georgescu
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Daniel Dăneci-Pătrău: Faculty of Financial and Management Accounting, Spiru Haret University, Constanta, Romania
Georgiana SUSMANSCHI (badea): Faculty of Financial and Management Accounting, Spiru Haret University, Constanta, Romania
Luciana Spineanu-Georgescu: Faculty of Financial and Management Accounting, Spiru Haret University, Constanta, Romania

SEA - Practical Application of Science, 2014, issue 3, 164-170

Abstract: To reflect the place and role of internal audit in the economic entity and its function as assistant manager in this paper we followed the presentation of the preliminary assumptions of a model for measuring the quality of internal audit. Also, we presented a possible model of research regarding managerial effectiveness. Questions that sought answer in this research are: How can we streamline internal audit? What is meant by effective internal audit? What is the relationship between internal audit efficiency and performance management? Recording a high level of performance of internal audit provide a high level of performance of the whole economic entity. Of course, responsible for the implementation of recommendations made by the Internal Auditor is the manager, but in our opinion, as long as the internal audit department conducts activities / tasks with maximum seriousness, conscientiousness and professionalism, the manager will be to some extent forced to implement the recommendations, having a high confidence in those.

Keywords: Internal audit; Performance management; Internal audit efficiency (search for similar items in EconPapers)
JEL-codes: M10 M42 (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:cmj:seapas:y:2014:i:3:p:164-170

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