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Internal Audit - A Key Element Of Corporate Governance In Credit Institutions

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  • Ciprian Mihailescu

    (‘1 Decembrie 1918‘ University of Alba Iulia)

  • Corina Ducu

    (‘1 Decembrie 1918‘ University of Alba Iulia)

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    Abstract

    The world has always been in constant change and evolution, but the rate atwhich changes and the evolution of humanity take place has dramatically increased over thepast 70 years. Corporate governance and internal audit profession were no exception, bothevolving with great speed. All changes on the global financial markets in the last 10-15 yearsand the multiple crises that the global economy went through during this period producedmultiple mutations both in the internal audit activity and the role that this activity and theaudit committees have in corporate governance. There are several aspects that willsignificantly mark internal audit in the 21st century, and the organizations that will takeaccount of these issues will have an internal audit service that will truly bring them addedvalue.

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    File URL: http://oeconomica.uab.ro/upload/lucrari/1320112/21.pdf
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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): 2 (2011)
    Issue (Month): 13 ()
    Pages: 21

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    Handle: RePEc:alu:journl:v:2:y:2011:i:13:p:21

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    Related research

    Keywords: internal audit; corporate governance; risk management; credit institutions.;

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    1. Hennie Van Greuning & Sonja Brajovic Bratanovic, 2009. "Analyzing Banking Risk : A Framework for Assessing Corporate Governance and Risk Management, Third Edition," World Bank Publications, The World Bank, number 2618, August.
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