Capitalizing on the Valences of the Internal Audit in Achieving a Reliable and Efficient Financial-Accounting System

Janina Soare () and Magdalena Danescu ()
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Janina Soare: “Valahia” University of Târgoviste
Magdalena Danescu: “Valahia” University of Târgoviste

Acta Universitatis Danubius. OEconomica, 2021, issue 17(2), 266-289

Abstract: Manifestation of the internal audit on the financial-accounting activity means: ensuring the achievement of the established specific objectives; timely identification of risks that may occur and making recommendations for their management; streamlining the financial-accounting activity by identifying new ways of carrying out the activities faster, with less resources, with the adequate specialization of the staff and with the increase of the performances.

Keywords: internal audit; financial-accounting activity; reliability; efficiency; public interest entity (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:dug:actaec:y:2020:i:2:p:266-289

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