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Theoretical Aspects Of Internal Audit’S Evaluation Necessity

Author

Listed:
  • Alexandru BOTICA

    (The Bucharest University of Economic Studies, Romania)

Abstract

Recent trends on the international markets, particularly the significant fraud and bankruptcy cases that impacted the global as well as the European business environments have brought into attention the issue of having an efficient and transparent corporate governance. As a consequence, audit committees and executives give an increasing importance to the internal audit, in order to fulfill the responsibilities associated with governance. Internal audit must be performed at the highest professional level; it must have as a goal the continuous improvement of performance.

Suggested Citation

  • Alexandru BOTICA, 2011. "Theoretical Aspects Of Internal Audit’S Evaluation Necessity," Journal of Doctoral Research in Economics, The Bucharest University of Economic Studies, vol. 3(4), pages 31-41, December.
    • Handle: RePEc:aes:jdreco:v:3:y:2011:i:4:p:31-41
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    File URL: http://www.jdre.ase.ro/RePEc/aes/jdreco/20114004.pdf
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    More about this item

    Keywords

    internal audit; international audit standards; quality assurance and improvement program;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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