Principles and Rules of Conduct in the Internal Audit Activity
Mihaela Dumitru
Acta Universitatis Danubius. OEconomica, 2016, issue 12(1), 108-117
Abstract:
The objectives of the paper are to present the basic principles governing the internal audit mission as well as the code of conduct that must be observed in exercising such a mission, because the completion of a professional audit mission implies precisely the compliance with the two category of elements. Consequently, this paper is meant to be added to the practice specific to this field as support in exercising the internal audit according to the market requirements. For this purpose, we analysed the above-mentioned elements, presenting brief examples in support of the importance of the approached topics. Thus, from the practical point of view, we can notice the mechanisms used to apply these principles and how the compliance with the audit specific audit conduct lead to a more efficient activity. For these reasons, we can say that the paper is an element of interest both for the academic field (as a starting point for the support of practical approaches) and also for the future researches in order to improve the specific audit activity.
Keywords: internal audit; conduct; audit principles (search for similar items in EconPapers)
Date: 2016
References: View complete reference list from CitEc
Citations:
Downloads: (external link)
http://journals.univ-danubius.ro/index.php/oeconomica/article/view/2970/3110 (application/pdf)
Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.
Export reference: BibTeX
RIS (EndNote, ProCite, RefMan)
HTML/Text
Persistent link: https://EconPapers.repec.org/RePEc:dug:actaec:y:2016:i:1:p:108-117
Access Statistics for this article
More articles in Acta Universitatis Danubius. OEconomica from Danubius University of Galati Contact information at EDIRC.
Bibliographic data for series maintained by Daniela Robu ().