The Internal Audit in Private Companies

Enache Tasica-Daniela, Ducu Corina and Stefan Petre ()
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Stefan Petre: 1 Decembrie 1918 University, Alba Iulia

Ovidius University Annals, Economic Sciences Series, 2010, vol. X, issue 1, 1579-1581

Abstract: One of the major characteristics of the audit is to permanently resort to various criteria, norms and standards. This attitude is, on the other hand, much more systematic as the audit is applied as professional norms. It is of a major importance to respect the stages of the financial-accounting audit, both for the auditors and for the patrimonial audited unit whose administration can be defined as a totality of decisions that apply its strategy. We may consider that when the financial audit gets support from the internal control it appears as an operational audit, and when it determines the application of the strategy it appears as the audit of the administration control.

Keywords: linternal audit, private companies, strategy, control (search for similar items in EconPapers)
JEL-codes: M42 (search for similar items in EconPapers)
Date: 2010
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