Similarities and Differences Between Internal Auditing, Internal Public Auditing and Other Services

Gheorghe Suciu
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Gheorghe Suciu: „Dimitrie Cantemir” University of Brasov

Annals of University of Craiova - Economic Sciences Series, 2008, vol. 3, issue 36, 1436-1443

Abstract: The internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes, making propositions in order to consolidate the efficiency. The financial auditing represents the activity of professional examination of the information in the purpose of expressing a responsible and independent opinion, in relation to a standard, quality criteria aiming at improving the use of information. The Internal public auditing helps the public entity to fulfill its goals through a systematic and methodic approach, evaluating and improving the efficiency of the management system based on risk, control and administration processes management. The control represents a permanent or periodical analysis of the activity, of the situation in order to follow its development and in order to take improvement measures.

Keywords: internal auditing; internal public auditing; external audit; internal control. (search for similar items in EconPapers)
JEL-codes: M00 M42 (search for similar items in EconPapers)
Date: 2008
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