INTERNAL BANKING CONTROL AND AUDIT: A COMPARATIVE APPROACH IN THE ROMANIAN BANKING SECTOR

Adela Socol

Annales Universitatis Apulensis Series Oeconomica, 2011, vol. 2, issue 13, 22

Abstract: The purpose of this paper is to realize a comparative analysis of the internal banking control and internal audit, based on the Romanian banking system case. We identify the main differences and similarities between internal control and internal audit at the level of Romanian banks. Using national regulatory framework and active banks' from Romanian behavior, we find evidence of the risk-based audit approach and the solid interdependence between the banking internal control and banking internal audit.

Keywords: Internal Banking Control Policy; Internal Banking Audit Statute; Typology and role of Internal Banking Audit (search for similar items in EconPapers)
JEL-codes: G21 G28 M42 (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:alu:journl:v:2:y:2011:i:13:p:22

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