General Aspects on How to Approach the Internal Audit Mission

Bogdan Răvaş ()
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Bogdan Răvaş: University of Petroşani, Romania

Annals of the University of Petrosani, Economics, 2018, vol. 18, issue 1, 223-230

Abstract: Performing the audit activity involves determining the major areas of the audit by selecting the activities in the auditable areas based on the analysis of the risks associated with these activities. Depending on the risk profile of the organization, internal auditors may decide to pay more attention to either testing direct controls or monitoring controls or both.

Keywords: audit; mission; plan; risks; public (search for similar items in EconPapers)
JEL-codes: B21 M42 (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:pet:annals:v:18:y:2018:i:1:p:223-230

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