INTERNAL PUBLIC AUDIT, THE GUARANTOR OF A MANAGEMENT PERFORMANCE

Andreea Daiana Clenciu and Author-Name: VIRGIL-ION Popovici
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Andreea Daiana Clenciu: UNIVERSITY CONSTANTIN BRANCUSI OF TARGU-JIU
Author-Name: VIRGIL-ION Popovici: UNIVERSITY CONSTANTIN BRANCUSI OF TARGU-JIU

Annals - Economy Series, 2016, vol. 1Special, 219-222

Abstract: The audit is a professional examination of an item of information with a view to the woeding of an opinion responsible and independent, by reference to a standard quality1. Through an analysis of the internal audit function, until now, we can appreciate life following involvement in the audited entity, namely advice to the manager; helping employees without judging them; total independence and objectivity of auditors2. By studying management science management process is meant to systematization and generalization of concepts, laws, principles, rules of designing new systems, methods and techniques that contribute to increasing the efficiency of the activities carried out to achieve the targets. The auditor has access to all data and information, including those in electronic format, which they consider relevant for the purposes and objectives stated in documents3. Managers are not only leaders at the highest level but any person with power of decision, irrespective of the place you ocupain organizational hierarchy, including personnel with a certain specialization or the execution.

Keywords: audit; internal audit; management; auditor; manager (search for similar items in EconPapers)
Date: 2016
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