The Banks’ Auditors and Supervisors Relations. The Bank’ Audit Rsks

Mirela Claudia Mitac ()
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Mirela Claudia Mitac: National Bank of Romania, Constanta branch.

Economia. Seria Management, 2005, vol. 8, issue 1, 118-136

Abstract: The banks have an important role in economy. There is any bank without a risky activity. The goal of this paper is to show that the external auditors have an important role to play in monitoring banks’ risks, and that they are in compliance with supervisory practice. Also, the risk of bank audit is presented.

Keywords: audit; financial audit; banking audit; risk management (search for similar items in EconPapers)
JEL-codes: G32 M42 (search for similar items in EconPapers)
Date: 2005
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Persistent link: https://EconPapers.repec.org/RePEc:rom:econmn:v:8:y:2005:i:1:p:118-136

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