ASSESSMENT METHODS OF INTERNAL AUDIT

Elena Ruse and Georgiana SUSMANSCHI Badea
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Elena Ruse: Andrei Saguna University
Georgiana SUSMANSCHI Badea: Spiru Haret University

SEA - Practical Application of Science, 2015, issue 9, 135-141

Abstract: Internal audit services are more and more needed within economic entities, because on one hand they are directly subordinated to the general manager, on the other hand there is an increase in credit to its recommendations, estimating that internal audit is more than just a simple compliance check based on an established referral system. Our research focuses on evaluating the impact of theory and practice in the application of internal audit process. The added value brought by internal audit function to the economic entity it is pretty difficult to establish and requires effective ways and criteria of measured. In this regard, we will try to present ways to analyze internal audit’s activity by reference to some performance indicators or other specific methods. We used as research techniques: literature review, applied research and constructive research.

Keywords: Internal audit; Evaluating internal audit; Performance indicators regarding internal audit (search for similar items in EconPapers)
JEL-codes: M10 M42 (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:cmj:seapas:y:2015:i:9:p:135-141

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