New Trend of the Internal Audit
Ducu Corina () and
Chirilã Camelia ()
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Ducu Corina: ”Constantin Brâncoveanu” University Piteºti
Chirilã Camelia: ”Constantin Brâncoveanu” University Piteºti
Ovidius University Annals, Economic Sciences Series, 2012, vol. XII, issue 1, 1382-1385
Abstract:
The internal audit through its characteristics, area of applicability and objectives contributes to the improvement of the developed activities adding extra value to the entity. The proper planning and implementation of the internal audit will contribute to the smooth running of the entity even during the economic crisis. Moreover, the reorganization of the internal audit taking into account the emerging trends and the new directions certifies that this sector brings benefits to the entity, benefits embodied in the performance of the operating entity.
Keywords: internal audit; management; threats; performance. (search for similar items in EconPapers)
JEL-codes: M42 (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xii:y:2012:i:12:p:1382-1385
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