How could CSR lead to a better management?

Elena Cerasela Spatariu () and Maria Alina Caratas ()
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Elena Cerasela Spatariu: Ovidius University of Constanta, Constanta, Romania
Maria Alina Caratas: The Bucharest University of Economic Studies, Bucharest, Romania

The Journal of Accounting and Management, 2014, issue 3, 43-46

Abstract: The purpose of this study consists in highlighting the role and responsibilities of the internal audit function and how corporate responsibility is approached by two of the top private companies in Romania. Firstly, we analysed the corporate governance codes of these economic entities and how corporate social responsibility and internal audit function are applied and which are their roles. We made a comparative research by analysing how these institutions have implemented the regulation and recommendations given by the prudential surveillance authority in their organizations and we emphasized some gaps or needs of improvement. We drew up some lines that IIA recommends to being followed for touching the scope of internal audit. The limitation of this research comes from analysing only some indicators to be compared between these two companies. The value of this paper resides in identifying the areas in need of improvement in order to be in compliance with the requirements.

Keywords: corporate social responsibility; internal audit; annual report; governance code (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:dug:jaccma:y:2014:i:3:p:43-46

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