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The Necesity For Auditing The Financial-Accounting Activity

Author

Listed:
  • Ph.D Student Calota George

    (University of Craiova Faculty of Economics and Business Administration Craiova, Romania)

  • Assist. Ph.D Student Vînatoru Sorin-Sandu

    (University of Craiova Faculty of Economics and Business Administration Craiova, Romania)

Abstract

Many financial-accounting information users mistake internal audit and accounting. These confusion has, at is basis, the fact that most internal audit activities regard financial-accounting information and the fact that most internal auditors have a significant background in fields regarding accounting. Although the origins of accounting and audit are not clearly defined they have different application domains. The practice has imposed the abandonment of the entity’s internal audit correlated with the financial-accounting function significance and the growth of its importance by including the internal audit function in the direct subordination of the general management

Suggested Citation

  • Ph.D Student Calota George & Assist. Ph.D Student Vînatoru Sorin-Sandu, 2009. "The Necesity For Auditing The Financial-Accounting Activity," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(13), pages 20-28, NOVEMBER.
    • Handle: RePEc:aio:rteyej:v:1:y:2009:i:13:p:20-28
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    More about this item

    Keywords

    audit; system; value for money; performance; financial-accounting information;
    All these keywords.

    JEL classification:

    • M00 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - General - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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