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Similarities and Differences Between Internal Auditing, Internal Public Auditing and Other Services

Author

Listed:
  • Gheorghe SUCIU

    („Dimitrie Cantemir” University of Brasov)

Abstract

The internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes, making propositions in order to consolidate the efficiency. The financial auditing represents the activity of professional examination of the information in the purpose of expressing a responsible and independent opinion, in relation to a standard, quality criteria aiming at improving the use of information. The Internal public auditing helps the public entity to fulfill its goals through a systematic and methodic approach, evaluating and improving the efficiency of the management system based on risk, control and administration processes management. The control represents a permanent or periodical analysis of the activity, of the situation in order to follow its development and in order to take improvement measures.

Suggested Citation

  • Gheorghe SUCIU, 2008. "Similarities and Differences Between Internal Auditing, Internal Public Auditing and Other Services," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 3(36), pages 1436-1443, May.
    • Handle: RePEc:aio:aucsse:v:3:y:2008:i:11:p:1436-1443
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    File URL: http://feaa.ucv.ro/AUCSSE/0036v3-027.pdf
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    More about this item

    Keywords

    internal auditing; internal public auditing; external audit; internal control.;
    All these keywords.

    JEL classification:

    • M00 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - General - - - General
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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