INTERNAL AUDIT - ACTIVE INSTRUMENT IN PERFORMANCE EVALUATION DECISION MAKING SYSTEM
INTERNAL AUDIT - ACTIVE INSTRUMENT IN PERFORMANCE EVALUATION DECISION MAKING SYSTEM
Author(s): Nicoleta Ardeleanu Trifu, Isabela-Raluca Bogasiu AntonSubject(s): Business Economy / Management, Accounting - Business Administration
Published by: EDITURA INDEPENDENŢA ECONOMICĂ
Keywords: internal audit; counseling activity; internal control;
Summary/Abstract: At public entities in Romania, the decision-making system works in all aspects: processes, actions and financial, material and information resources. The implementation of the internal audit allows the management of the public entity to periodically evaluate its general and specific objectives, the associated risks as well as the internal control tools used to reduce or eliminate the identified risks. In addition to its function as a conformity assessor, internal audit can be an active tool in assessing the performance of the decision-making system.
Journal: REVISTA ECONOMIA CONTEMPORANĂ
- Issue Year: 6/2021
- Issue No: 3
- Page Range: 6-10
- Page Count: 5
- Language: English