Innovative Techniques in Internal audit

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

Ovidius University Annals, Economic Sciences Series, 2014, vol. XIV, issue 2, 442-446

Abstract: With this paper, we are aiming to bring to an attention the need of change in the internal audit function within companies activities and to raise an exclamation mark in the importance accorded to this function. We made an analysis of the current role of internal audit and how this changed over the time, adapting on the economic changes. Also, we highlighted the changing relations between IA and committee, which are the characteristics used to add value for organizations using internal audit function and contouring solutions for transforming the internal audit into a more productive function. All the information is useful for practitioners and academicians in the internal audit field and can be used for further research to analyze how these changes impact

Keywords: internal audit; internal control; risk management; continuous audit; continuous monitoring. (search for similar items in EconPapers)
JEL-codes: M40 M42 M48 (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:2:p:442-446

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