Requirements of the Modern Activity of Intern Audit
Requirements of the Modern Activity of Intern Audit
Author(s): Dan Ivănescu, Laura IvănescuSubject(s): Business Economy / Management, Micro-Economics, Accounting - Business Administration
Published by: EDITURA ASE
Keywords: audit; intern audit; standards of good practice; credit institutions;
Summary/Abstract: Having been used in the beginning only in the financial and accounting activities, intern audit is used today in a large range of operational activities and also offers a wide choice of assurance and consulting services. The development of intern audit is due to the increase and extent of the deregulation, the complexity and technological development in the operating cycle, but also due to the necessity of independent ways and evaluation aims and improving risk management, leadership and control.
Journal: Revista de Management Comparat Internațional
- Issue Year: 10/2009
- Issue No: S1
- Page Range: 230-233
- Page Count: 4
- Language: English