INTERNAL AUDIT: DEFINING, OBJECTIVES, FUNCTIONS AND STAGES

Daniela Petrascu
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Daniela Petrascu: Lucian Blaga Unversity of Sibiu

Studies in Business and Economics, 2010, vol. 5, issue 3, 238-246

Abstract: This article aims, through a detailed presentation as to provide clarification for a better understanding of what internal audit definition, objectives, functions and stages of its development mean. It is also exposed a brief history about the emergence and development of internal audit and regulatory framework. I also plan to linking theory and practice by reference to documents used: both the evidence considered and especially those prepared by the auditors in connection with the performance audit and its use in the audit report.

Keywords: internal audit; efficiency; effectiveness; risk audit; system audit; performance audit; regularity audit (search for similar items in EconPapers)
Date: 2010
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Persistent link: https://EconPapers.repec.org/RePEc:blg:journl:v:5:y:2010:i:3:p:238-246

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