DEMANDS AND CONTROVERSIES REGARDING THE SPHERE OF INTERNAL AUDIT ACTIVITIES
DEMANDS AND CONTROVERSIES REGARDING THE SPHERE OF INTERNAL AUDIT ACTIVITIES
Author(s): Valeriu Brabete, Cristian DrăganSubject(s): Economy
Published by: Editura Universitaria Craiova
Keywords: internal audit; sphere of activity; positioning; specific objectives; audit committee; managerial needs.
Summary/Abstract: The sphere of internal audit activities has seen a continuous evolution that has frequently generated debates and controversies among specialists. The study realized in this context intends, firstly, a brief overview of the main stages of evolution and, secondly, it intends to highlight the pronounced interdependence of the positioning of internal audit and the nature of the entity's specific objectives and activities.
Journal: Revista tinerilor economişti
- Issue Year: 2009
- Issue No: 13
- Page Range: 50-55
- Page Count: 6
- Language: English