Advanced Search
MyIDEAS: Login to save this article or follow this journal

Internal Banking Control And Audit: A Comparative Approach In The Romanian Banking Sector

Contents:

Author Info

  • Adela Socol

    (‘1 Decembrie 1918‘ University of Alba Iulia)

Registered author(s):

    Abstract

    The purpose of this paper is to realize a comparative analysis of theinternal banking control and internal audit, based on the Romanian banking system case.We identify the main differences and similarities between internal control and internalaudit at the level of Romanian banks. Using national regulatory framework and activebanks‘ from Romanian behavior, we find evidence of the risk-based audit approach andthe solid interdependence between the banking internal control and banking internalaudit.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://oeconomica.uab.ro/upload/lucrari/1320112/22.pdf
    Download Restriction: no

    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: 22

    as in new window
    Handle: RePEc:alu:journl:v:2:y:2011:i:13:p:22

    Contact details of provider:

    Related research

    Keywords: Internal Banking Control Policy; Internal Banking Audit Statute; Typology and roleof Internal Banking Audit;

    Find related papers by JEL classification:

    References

    References listed on IDEAS
    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
    as in new window
    1. Ralf Bebenroth & Diemo Dietrich & Uwe Vollmer, 2007. "Bank regulation and supervision in Japan and Germany: A comparison," Discussion Paper Series 211, Research Institute for Economics & Business Administration, Kobe University.
    2. Lois Munro & Jenny Stewart, 2011. "External auditors' reliance on internal auditing: further evidence," Managerial Auditing Journal, Emerald Group Publishing, vol. 26(6), pages 464-481, July.
    3. Victoria Stanciu, 2008. "Internal audit approach in banks," Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 55, pages 137-142, November.
    4. Dominic S.B. Soh & Nonna Martinov-Bennie, 2011. "The internal audit function: Perceptions of internal audit roles, effectiveness and evaluation," Managerial Auditing Journal, Emerald Group Publishing, vol. 26(7), pages 605-622, July.
    5. David VanHoose, 2008. "Bank Capital Regulation, Economic Stability, and Monetary Policy: What Does the Academic Literature Tell Us?," Atlantic Economic Journal, International Atlantic Economic Society, vol. 36(1), pages 1-14, March.
    6. Andreas Koutoupis & Anastasios Tsamis, 2009. "Risk based internal auditing within Greek banks: a case study approach," Journal of Management and Governance, Springer, vol. 13(1), pages 101-130, May.
    Full references (including those not matched with items on IDEAS)

    Citations

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:alu:journl:v:2:y:2011:i:13:p:22. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Dan-Constantin Danuletiu).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.