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Demands And Controversies Regarding The Sphere Of Internal Audit Activities

Author

Listed:
  • Assoc. Prof. Dragan Cristian Ph.D

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

  • Assoc. Prof. Brabete Valeriu Ph.D

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

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.

Suggested Citation

  • Assoc. Prof. Dragan Cristian Ph.D & Assoc. Prof. Brabete Valeriu Ph.D, 2009. "Demands And Controversies Regarding The Sphere Of Internal Audit Activities," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(13), pages 50-55, NOVEMBER.
    • Handle: RePEc:aio:rteyej:v:1:y:2009:i:13:p:50-55
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    More about this item

    Keywords

    internal audit; sphere of activity; positioning; specific objectives; audit committee; managerial needs.;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility

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