Study on the Procedures Used in the Internal Audit Activity of the Assets in the Mining Sector

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

Annals of the University of Petrosani, Economics, 2018, vol. 18, issue 2, 153-160

Abstract: In certain situations, the improper operations are obvious, for example, the unauthorized acquisition by employees of personal goods or, more importantly, theft of money by recording a fictitious purchase in the purchase log, remains the concern of high level management, which can avoid certain internal rigor. If the control mechanisms aimed at detecting inappropriate or non-existent operations are inadequate, then a thorough examination of the supporting documents, inspection of the respective assets is required.

Keywords: audit; mission; assets; risks; mining (search for similar items in EconPapers)
JEL-codes: B21 M42 (search for similar items in EconPapers)
Date: 2018
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