Internal Audit Function, Organizational Culture and Their Influence on Corporate Governance

Spãtariu Elena Cerasela () and Carata? Maria Alina ()
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Spãtariu Elena Cerasela: Ovidius University of Economic Studies, Constan?a
Carata? Maria Alina: Bucharest University of Economic Studies

Ovidius University Annals, Economic Sciences Series, 2014, vol. XIV, issue 1, 738-742

Abstract: Through this paper the authors are trying to highlight the strategic role that internal audit function holds in increasing the efficiency of corporate governance. The research starts with a comprehensive approach to internal audit and internal control, our intention being to identify synergies between the internal audit function and its impact on the quality of corporate governance. The present study aims to help auditors and companies in general, on the development and implementation of organizational strategies in order to make internal auditing a vital factor for the future success of companies, especially through effective action in reducing risks and costs.

Keywords: internal audit; organizational culture; corporate governance. (search for similar items in EconPapers)
JEL-codes: G30 G34 M40 M42 (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xiv:y:2014:i:1:p:738-742

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