Planning the Internal Audit Activity

Franca Dumitru, Corina Șerban and Maria Moraru
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Franca Dumitru: Tibiscus University in Timisoara
Corina Șerban: Tibiscus University in Timisoara
Maria Moraru: West University of Timisoara

Anale. Seria Stiinte Economice. Timisoara, 2013, vol. XIX, 252-256

Abstract: Carrying out the planning activity involves the determination of the major areas of audit. An incorrect or incomplete planning leads to the loss of risk-bearing activities. Practice requires careful selection of activities from the auditable areas with increased risk, based on risk analysis associated to those activities. The typology of risks and the risk assessment criteria must be efficient and must ensure the preservation of a general view of the assembly. The important thing is to plan our audits for major risks, and the minor ones in a lesser extent or not at all.

Keywords: planning; audit; risks; activities (search for similar items in EconPapers)
JEL-codes: M42 (search for similar items in EconPapers)
Date: 2013
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