Internal Audit, Internal Control and Organizational Culture – Active Ingredients in Conquering the CrisisAbstract:The global financial crisis has determined significant changes among financial regulators and market’s participants all over the world. While the main priority was to repair the image of firms involved in financial scandals, we have begun to foresee companies’ preoccupation for changing their culture. Internal audit becomes a crucial factor in organizational changing process. The present paper highlights new internal audit functions, which operate in a close coordination with internal control. Both internal audit and internal control represent active ingredients for effective corporate governance. Our research findings demonstrate that the effective corporate governance and organizational culture are inextricably interrelated

Alina, Carata? Maria; Cerasela, Spãtariu Elena; Andreea, Trandafir Raluca

Internal Audit, Internal Control and Organizational Culture – Active Ingredients in Conquering the CrisisAbstract:The global financial crisis has determined significant changes among financial regulators and market’s participants all over the world. While the main priority was to repair the image of firms involved in financial scandals, we have begun to foresee companies’ preoccupation for changing their culture. Internal audit becomes a crucial factor in organizational changing process. The present paper highlights new internal audit functions, which operate in a close coordination with internal control. Both internal audit and internal control represent active ingredients for effective corporate governance. Our research findings demonstrate that the effective corporate governance and organizational culture are inextricably interrelated

Carata? Maria Alina, Spãtariu Elena Cerasela and Trandafir Raluca Andreea
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Trandafir Raluca Andreea: Ovidius University of Constan.a

Ovidius University Annals, Economic Sciences Series, 2013, vol. XIII, issue 2, 553-557

JEL-codes: M10 M14 M40 (search for similar items in EconPapers)
Date: 2013
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