Internal Banking Control And Audit: A Comparative Approach In The Romanian Banking Sector
AbstractThe 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.
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Bibliographic InfoArticle 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 ()
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Internal Banking Control Policy; Internal Banking Audit Statute; Typology and roleof Internal Banking Audit;
Find related papers by JEL classification:
- M42 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Auditing
- G21 - Financial Economics - - Financial Institutions and Services - - - Banks; Other Depository Institutions; Micro Finance Institutions; Mortgages
- G28 - Financial Economics - - Financial Institutions and Services - - - Government Policy and Regulation
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.:
- 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.
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- 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.
- 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.
- 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.
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