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Internal Audit Regulations In Romania And Their Convergence To European Exigencies


Author Info

  • Victor Munteanu

    (Romanian-American University of Bucharest)

  • Marilena Zuca

    (Romanian-American University of Bucharest)

  • Alice Tinta

    (Romanian-American University of Bucharest)

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    The aim of our approach is to clarify the role and position of the internal audit in thefunctioning of the organizational systems within the present social and economic context.On the one hand, the research had in view a systematization and reassessment, and, on the otherhand, a synthesis and analysis of the opinions found in the specialty literature about the abovementioned subject and the regulations established by the various professional organizations andnational and international authorities existing in the field of research.The internal audit is a dynamic process that should evolve together with the society and should bestrongly connected with its economic stage.

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    Bibliographic Info

    Article provided by Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia in its journal Annales Universitatis Apulensis Series Oeconomica.

    Volume (Year): 1 (2010)
    Issue (Month): 12 ()
    Pages: 26

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    Handle: RePEc:alu:journl:v:1:y:2010:i:12:p:26

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    Related research

    Keywords: internal audit; corporative governance; management-audit relation.;

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