What’s the main role of the Internal Audit in the Corporate Governance of a firm?

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, 447-452

Abstract: The purpose of this study consists in highlighting the role and responsibilities of the internal audit function and the way a firm approaches corporate governance. We drew up some directory lines recommended by IIA in order to touch the general scope of internal audit. The value of this paper resides in identifying the areas in need of improvement in order to be in compliance with the global requirements.

Keywords: internal audit; corporate governance; reporting; corporate social responsibility; internal audit charter. (search for similar items in EconPapers)
JEL-codes: M14 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:2:p:447-452

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