Advanced Search
MyIDEAS: Login

Functional And Procedural Complementarity Between “Internal Audit” And “Public Internal Audit”

Contents:

Author Info

  • Ion CROITORU

    ()
    (Athenaeum University of Bucharest)

  • Emilia VASILE

    ()
    (Athenaeum University of Bucharest)

  • Nicoleta Adriana GHERGHELAS

    ()
    (Audit Authority)

Abstract

Regardless of the internal audit is carried out the examination and evaluation of all components and activities within an organization or public entity, assesses how it is and use the funds, while respecting the principles of efficiency and effectiveness and provides management information and independent views about to achieving results and managing resources used. In this context, finding explanations for the delineation of concepts, procedures, principles and characteristics of internal audit carried out between private organizations and public internal audit and carried out in the public sector entities in our country in relation to international standards activities and internal audit are difficult to achieve, given the procedural and functional complementarity of these functions. Comparative approach "internal audit" and "the internal audit, using as benchmarks of international auditing standards, highlights the fact that the internal audit function is recognized unit in any type of organization, without a distinction between the public and private system. Thus, it is necessary to determine the institutional constraints of the internal audit function and to identify future trends shift function so as to ensure improved quality of services provided to management.

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://www.kadamar.ro/atharticles/2011-1/2011-1-2.pdf
Download Restriction: no

Bibliographic Info

Article provided by Athenaeum University of Bucharest in its journal Internal Auditing and Risk Management.

Volume (Year): 1 (2011)
Issue (Month): 6(21) (March)
Pages: 33-42

as in new window
Handle: RePEc:ath:journl:tome:21:y:2011(vi):i:6(21):p:33-42

Contact details of provider:
Web page: http://www.univath.ro/facultati/facultatea_de_stiinte_economice
More information through EDIRC

Related research

Keywords: internal audit; public internal audit; internal control; risk management; governance; insurance; advisory; evaluation; objective.;

Find related papers by JEL classification:

References

No references listed on IDEAS
You can help add them by filling out this form.

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:ath:journl:tome:21:y:2011(vi):i:6(21):p:33-42. 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: (Emilia Vasile).

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.