The Role of Internal Audit in Corporate Governance to Substantiate the Decision

Boghean Florin () and Cibotariu Irina-Stefana ()
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Boghean Florin: “Stefan cel Mare†University of Suceava
Cibotariu Irina-Stefana: “Stefan cel Mare†University of Suceava

Ovidius University Annals, Economic Sciences Series, 2018, vol. XVIII, issue 2, 561-565

Abstract: Apart from the available research in the field, which is mainly based on quantitative data, the present study uses a wide range of qualitative data in order to detect certain more profound attitudes in the relationship between internal auditing and stakeholders. Investors may wish to provide assurance about the objectives and consultancy on risks and supervision. The success of efficient and effective functioning of corporate governance mechanisms requires integrity, ethical values and professional skills in the active participation of professionals. The research is focused on the relationship between business decision-making and governance. The issues upon which the research is focused relate to the degree of involvement of various stakeholders in corporate governance, especially risk management and internal audit.

Keywords: internal audit; corporate governance; risk management; internal supervision (search for similar items in EconPapers)
JEL-codes: G30 G32 G34 G40 (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xviii:y:2018:i:2:p:561-565

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