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PERSPECTIVES OF INTERNAL AUDIT PERFORMANCE IN ECONOMIC ORGANIZATIONS

Cristian Virgiliu Radu
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Cristian Virgiliu Radu: Valahia University, TargoviÅŸte, Romania

Internal Auditing and Risk Management, 2018, vol. 50s, issue 4, 74-85

Abstract: The notion of audit comes from the Latin auditum as an obedience, then an investigation, and ultimately a suggestion of solutions, the audit allowing the contribution of value to the reasoning of a motivated and independent person. Audit is the process by which competent, independent individuals collect and evaluate evidence to form an opinion on the degree of correspondence between those observed and certain predefined criteria. The audit term is fashionable. Fashion may pass, but the need for competent and independent evaluations in various areas is growing. As an examination, in order to determine the properties of a representation, the audit first applied to financial representations. There is financial audit, investment audit, marketing audit, quality audit, audit of information systems, IT, office, and social audit.

Keywords: audit; risk management process; organizations (search for similar items in EconPapers)
JEL-codes: M42 G11 G30 (search for similar items in EconPapers)
Date: 2018
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