The Importance of Financial Accounting Information in the Internal Audit

Ion Croitoru and George Calota ()
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George Calota: "Dimitrie Cantemir" Christian University

Knowledge Horizons - Economics, 2012, vol. 4, issue 3-4, 65-70

Abstract: Accounting and financial information to enable internal and external users to identify, measure, classify and evaluate operations and activities of an organization to be able to substantiate and adopt management decision Information is an essential element of progress, because with the economy grows and the need for information, especially financial and accounting information, whose complexity has to be the one in which more accurately to reflect the patrimonial situation of an organization or its economic-financial results. The role of internal audit is to assess the financial and accounting information provided by the organization and to provide reasonable assurance regarding the reliability, operation of internal control of financial and accounting activity, efficiency and effectiveness in using available resources and to provide solutions for improvement of organization based on the quality financial and accounting information.

Keywords: Accounting; financial and accounting information; internal audit organization; users; management decisions; management; performance (search for similar items in EconPapers)
JEL-codes: M00 M41 M42 (search for similar items in EconPapers)
Date: 2012
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